Quest Infotech Private Limited & Anr. vs. Union Of INDIA & Ors.

Facts

Two writ petitions, W.P.(C) 4392/2025 and W.P.(C) 5245/2025, were filed before the Delhi High Court. The petitioners in these matters were Quest Infotech Private Limited & Anr. and MS Mittal Wire Company & Anr., respectively. The respondents were the Union of India and other relevant authorities. The petitions challenged certain orders or actions by the revenue authorities under the Central Goods and Services Tax Act. The specific tax periods and amounts in dispute were not detailed in the provided order. The procedural history leading to the filing of these writ petitions was not elaborated.

Held

The Court allowed the petitioners' motion for withdrawal of the writ petitions. The Court held that the petitioners are at liberty to take recourse to the appellate remedy available under the provisions of the Central Goods and Services Tax Act. The Court explicitly stated that it had not gone into the merits of the matter. In the event that the issue of limitation arises when the petitioners file their statutory appeal, the time spent by the petitioners in pursuing the present writ petitions is to be taken into account for reckoning the limitation period. Pending applications were also disposed of as withdrawn.

Key Issues

The primary issue before the Court was whether the petitioners should be allowed to withdraw their writ petitions with liberty to pursue the statutory appellate remedy under the Central Goods and Services Tax Act. The petitioners sought to withdraw their petitions, indicating a desire to avail the appellate mechanism provided by the CGST Act. The revenue authorities were represented, but their specific arguments or contentions regarding the withdrawal or the merits of the case were not recorded. The Court was not asked to decide on the substantive merits of the GST disputes themselves.