Uco Bank Mumbai Through Its Authorized Sujoy Dutta vs. The Joint Commissioner GST Audit I And Ors
Original PDF →Facts
The petitioner, UCO Bank, filed Writ Petition No. 2020 of 2025 before the Bombay High Court. The petition was taken on board based on a praecipe filed by the petitioner seeking withdrawal. The praecipe indicated that during the pendency of the writ petition, the petitioner had approached the appellate authority as the limitation period for filing an appeal was nearing its end. The petitioner sought dismissal of the writ petition with a direction to the appellate authority to decide the pending appeal expeditiously, keeping all contentions of the parties open.
Held
The Court permitted the petitioner to withdraw the writ petition. The withdrawal was granted with liberty to the petitioner to pursue the appeal that had already been filed before the appellate authority. The Court directed that any application for expedition of the appeal should be filed by the petitioner before the appellate authority. Crucially, the Court held that all contentions of all parties were left open to be considered by the appellate authority in the first instance. The petition was disposed of in terms of this liberty granted.
Key Issues
1. Whether the writ petition should be dismissed as prayed for by the petitioner, considering the petitioner's intention to withdraw it and pursue an appeal already filed before the appellate authority? Petitioner's Argument: The petitioner, through a praecipe, sought the dismissal of the writ petition. They also requested that the appellate authority be directed to expeditiously decide the appeal that had been filed during the pendency of the writ petition. The petitioner prayed that all contentions of the parties be kept open for consideration by the appellate authority. Revenue's Argument: The judgment does not record any specific arguments from the respondents (The Joint Commissioner GST Audit I And Ors).
AI-generated summary — verify with the full judgment below
1 903-WP-2020-2025.docx rsk IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO.2020 OF 2025 UCO Bank Mumbai Through Its Authorized Sujoy Dutta : Petitioner. Versus The Joint Commissioner GST Audit I And Ors : Respondents ______________________________________________________ None for the Petitioner. Mr. Jitendra B. Mishra a/w. Ms. Sangeeta Yadav, Mr. Umesh Gupta, Mr. Ashutosh Mishra, Mr. Rupesh Mishra, for the Respondents. Ms. Vrishali Raje, AGP for Respondent No.8. ______________________________________________________ CORAM M. S. Sonak & Jitendra Jain, JJ. DATED: 22 JULY 2025 PC:-
None for the petitioner.
This matter was taken on board based on a praecipe on behalf of the petitioner with leave to withdraw this petition.
The praecipe states that during the pendency of this petition, petitioner had approached the appellate authority since the period of limitation for the same was about to end.
2 903-WP-2020-2025.docx The praecipe seeks “dismissal” of this petition with a direction to appellate authority to expeditiously decide the appeal. The praecipe prays that this petition may be dismissed by keeping all contentions of the parties open.
Though, the petitioner has applied for dismissal of this petition, we permit the petitioner to withdraw the petition with liberty to pursue appeal which is already filed.
Application for expedition may be filed by the petitioner before the appellate authority. All contentions of all parties are left open to be considered by the appellate Authority in the first instance.
The Petition is disposed of with liberty as prayed for. (Jitendra Jain, J) (M.S. Sonak, J)
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.