Suresh Batheja vs. Union Of INDIA & Ors.
Original PDF →Facts
The Petitioner, Suresh Batheja, filed a writ petition before the Delhi High Court challenging the Order-in-Original No. 100/GST/ADC/CHD/2024-25 dated January 31, 2025. This order was passed by the Additional Commissioner, Common Adjudicating Authority, CGST Commissionerate, Chandigarh. The Petitioner sought to withdraw the petition because the order originated from the CGST, Chandigarh, and the Petitioner intended to pursue the matter before the appropriate court. The accompanying applications were also part of this withdrawal request.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's explicit desire to approach the competent court or forum, given that the impugned order was passed by the CGST Commissionerate in Chandigarh. The Court did not delve into the merits of the case or the territorial jurisdiction of the Delhi High Court, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition and accompanying applications as withdrawn, with liberty granted to the petitioner to approach the competent Court/Forum. No issues were expressly left undecided, as the matter was resolved by the withdrawal.
Key Issues
1. Whether the Delhi High Court has the territorial jurisdiction to entertain a writ petition assailing an order passed by the CGST Commissionerate, Chandigarh, when the petitioner wishes to withdraw the petition to approach the appropriate court. Petitioner's Contention: The petitioner, through their counsel, sought permission to withdraw the present petition. The stated reason for withdrawal was that the impugning order was passed by the CGST, Chandigarh, and the petitioner wished to approach the appropriate court or forum. No specific legal arguments were presented regarding the jurisdiction of the Delhi High Court in this context, as the primary request was for withdrawal. Respondents' Contention: The judgment records no specific arguments from the respondents (Union of India & Ors.) regarding the petitioner's request for withdrawal or the territorial jurisdiction.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 28.04.2025
This hearing has been done through hybrid mode.
The present petition has been filed by the Petitioner- Suresh Batheja under Article 226 of the Constitution of India, inter alia, assailing the Order- in-Original No. 100/GST/ADC/CHD/2024-25 dated 31st January 2025 passed by the Additional Commissioner Common Adjudicating Authority, CGST Commissionerate, Chandigarh.
Ld. Counsel for the Petitioner seeks permission to withdraw the present petition considering that the order has been passed by the CGST, Chandigarh and wishes to approach the appropriate Court. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:11:20
The petition along with accompanying applications is dismissed as withdrawn with liberty to approach the competent Court/Forum. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. APRIL 28, 2025/SV/ck This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:11:20
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.