M/S. Nava Bharat Enterprises Limited vs. The Commissioner Of Central Tax

Held

The Court permitted the petitioner to withdraw the Writ Petitions. The Court granted the petitioner the liberty to file a separate Writ Petition to challenge both the show cause notice and the adjudication order. The reasoning for this decision was based on the petitioner's submission that the adjudication proceedings had been completed during the pendency of the writ petitions, necessitating a fresh challenge to encompass all aspects of the revenue's action. The Court's operative direction was to allow the withdrawal of the writ petitions with the specified liberty. No issues were expressly left undecided, as the matter was disposed of on the procedural request of the petitioner.

Facts

The petitioner filed Writ Petition Nos. 4684 and 4686 of 2022 before the High Court. During the pendency of these writ petitions, the competent authority completed the adjudication proceedings and issued adjudication orders. The petitioner's counsel then requested permission to withdraw the writ petitions. The petitioner sought liberty to file a fresh writ petition to challenge both the show cause notice and the subsequent adjudication order.

Key Issues

1. Whether the petitioner should be permitted to withdraw the present Writ Petitions with liberty to file a fresh Writ Petition challenging the show cause notice and the adjudication order? Petitioner's Argument: The petitioner argued that since the adjudication proceedings have been completed and orders passed during the pendency of the writ petitions, they should be allowed to withdraw the current petitions. They sought liberty to file a new writ petition to raise a comprehensive challenge to both the show cause notice and the adjudication order, thereby addressing the entire procedural and substantive issues arising from the revenue's action. Revenue's Argument: The judgment does not record any specific arguments from the revenue or State. However, the Court's order implies that the revenue did not object to the petitioner's request for withdrawal with liberty to file a fresh petition.