M/S Aryan Flour Mills Private Limited And Anr. vs. Deputy Director, Directorate General Of Goods And Service Tax Intelligence And Ors.

Facts

The petitioners, M/s. Aryan Flour Mills Private Limited & Anr., filed a writ petition (WPA 24552 of 2024) before the High Court. The respondents included the Deputy Director, Directorate General of Goods and Service Tax Intelligence, and others representing the State and CGST & CX. The petitioners' counsel, Mr. Dev Kumar Agarwal, informed the Court that the petitioners wished to withdraw the application. A letter from the petitioners was submitted to the Court, supporting this request. The Court noted that the petitioners did not wish to proceed with the application.

Held

The Court held that since the petitioners do not wish to proceed with their application, the writ petition being WPA 24552 of 2024 is dismissed as withdrawn. The reasoning is straightforward: the petitioners, who initiated the legal action, have chosen to withdraw it. Consequently, any interim order that might have been in place stands vacated. The Court directed all parties to act on the server copy of the order. The ratio decidendi is that a party has the right to withdraw their legal proceedings if they no longer wish to pursue them, provided the Court grants leave. No specific GST provisions were discussed or applied in reaching this decision, as the matter was resolved by the petitioner's withdrawal.

Key Issues

1. Whether the petitioners are entitled to withdraw their writ petition (WPA 24552 of 2024)? Petitioner's Argument: The petitioners, through their counsel, explicitly prayed for leave to withdraw the application. They submitted a letter to the Court indicating their intention not to proceed with the writ petition. Revenue/State's Argument: The judgment does not record any specific argument from the State or CGST & CX respondents regarding the withdrawal of the petition. They were represented in court, but their stance on the withdrawal is not detailed.