Shree Maha Gauri Exports vs. Assistant Commissioner CGST & Ors.
Held
The Court allowed the petitioner to withdraw the writ petition. The petitioner was granted liberty to file an appeal before the newly constituted GSTAT within three weeks.
Facts
The petitioner filed a writ petition before the Delhi High Court. The Goods and Services Tax Appellate Tribunal (GSTAT) was constituted during the pendency of the petition.
Key Issues
The primary issue was the appropriate forum for appeal after the constitution of the GSTAT. The petitioner sought to avail the appellate remedy before the Tribunal.
Sections Cited
None
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2026
In view of the constitution of the Goods and Services Tax Appellate Tribunal (GSTAT), learned Counsel appearing for the Petitioner seeks permission to withdraw the present Writ Petition with liberty to avail the remedy of appeal before the Tribunal.
Learned Counsel appearing for the Respondent has no objection to the said request.
Accordingly, the present Writ Petition is dismissed as withdrawn, with liberty to the Petitioner to file an appeal before the Tribunal within a period of three weeks from today. The appeal, if so filed, shall be considered on merits and shall not be rejected on the ground of limitation. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 16, 2026/PT/MM This is a digitally signed order.
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