M/S. Mistral Being A Micro Enterprise And Anr vs. Union Of INDIA And Ors.

Held

The Court considered the prayer made by the learned advocate for the petitioner seeking liberty to withdraw the writ petition and file two separate fresh writ petitions. In light of this prayer, the Court allowed the withdrawal of the writ petition. The operative direction was to dismiss the writ petition as withdrawn with the liberty as prayed for by the petitioner. The Court did not decide on the merits of the case or the procedural issue of clubbing the orders, as the petition was withdrawn.

Facts

The petitioners, M/s. Mistral being a Micro Enterprise & Anr., filed a writ petition before the High Court challenging two separate impugned orders passed by the appellate authority. The respondent revenue authority opposed the writ petition, arguing that two distinct orders with separate causes of action had been clubbed together. One of the impugned orders was a dismissal of an appeal on the grounds of delay, while the other order dealt with the merits of the case. The petitioners subsequently prayed for liberty to withdraw the current writ petition and file two separate fresh writ petitions.

Key Issues

1. Whether clubbing two separate impugned orders of the appellate authority, each arising from a distinct cause of action, in a single writ petition is permissible under the law. (Question of procedure/law) The petitioner argued for liberty to withdraw the current writ petition and file two separate fresh writ petitions, implying an acknowledgment of the procedural issue raised by the revenue. The respondent revenue contended that the writ petition was improperly filed as it clubbed two separate orders with distinct causes of action, one relating to the dismissal of an appeal on delay and the other on merits. No specific statutory provisions or precedents were cited by either party in the provided text.