Naresh Kumar Agrawal vs. Union Of INDIA

Held

The Court held that the impugned order was appealable. The petitioner's counsel stated this fact and sought to withdraw the writ petition with liberty to approach the appropriate forum. The Court accepted this submission and disposed of the writ petition as withdrawn, granting the petitioner the liberty to pursue the appellate remedy. The ratio decidendi is that if an order is appealable, a writ petition challenging it may be withdrawn with liberty to file an appeal. The operative direction was to dispose of the writ petition as withdrawn, granting liberty to the petitioner.

Facts

The petitioner, Naresh Kumar Agrawal, filed a writ petition before the Orissa High Court challenging an order. The Opposite Parties included the Union of India and others, with counsel representing the CT & GST Organisation and another junior standing counsel. The petitioner's counsel informed the Court that the impugned order was appealable. Consequently, the petitioner sought to withdraw the writ petition to approach the appropriate forum as per law. The Court acknowledged the appealable nature of the order and granted the petitioner the liberty to withdraw the writ petition.

Key Issues

1. Whether the impugned order is appealable under the relevant provisions of the GST law, and if so, whether the writ petition is the appropriate remedy. The petitioner argued that the impugned order was appealable, and therefore, they wished to withdraw the writ petition to pursue the appellate remedy. The revenue or State did not record any specific arguments on this point, but implicitly accepted the petitioner's submission by not opposing the withdrawal. The Court had to decide whether to entertain the writ petition or allow its withdrawal based on the appealability of the order.