Shobha International vs. Additional Commissioner, CGST Delhi West Commissionerate And Anr

Facts

The petitioner, Shobha International, filed a writ petition before the Delhi High Court. Subsequent to the filing of this petition, the respondents, Additional Commissioner, CGST Delhi West Commissionerate and another authority, passed orders. The petitioner's counsel, on instructions, sought to withdraw the present petition as they intended to challenge the newly passed orders by filing an independent writ petition. The Court was informed that the orders were passed after the present petition was filed.

Held

The Court held that since the orders were passed after the filing of the present petition and the petitioner intended to question these new orders through an independent writ petition, the present petition would be disposed of as withdrawn, as prayed by the petitioner's counsel. The Court explicitly reserved the liberty in favour of the petitioner to file a fresh writ petition to challenge the order passed subsequent to the filing of the present petition. All pending applications were also disposed of accordingly.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition in light of subsequent orders being passed by the respondents. The petitioner argued that since new orders have been passed by the revenue authorities after the filing of the present writ petition, they wish to withdraw the current petition to file a fresh one challenging those subsequent orders. The revenue, represented by the Additional Commissioner, CGST Delhi West Commissionerate and DGGI, did not record any specific arguments against the withdrawal in the judgment.