M/S Mahendra Educational Private Limited vs. The Union Of INDIA
Held
The Court held that the petitioner's request to withdraw both writ applications should be granted. The Court permitted the petitioner to withdraw the applications with the liberty to file an appeal. Consequently, the writ applications were dismissed as withdrawn. The Court further clarified that if an appeal is filed by the petitioner, it shall be disposed of in accordance with law. This includes taking into account the provisions of Section 107(4) of the CGST/BGST Act, 2017, which likely pertains to the limitation period for filing appeals. The ratio decidendi is that a party can withdraw a writ petition to pursue an alternative statutory remedy, provided the court grants such permission and liberty.
Facts
The petitioner, M/s Mahendra Educational Private Limited, filed two writ applications before the Patna High Court. These applications pertained to the financial years 2018-19 (CWJC No. 18105 of 2025) and 2017-2018 (CWJC No. 18190 of 2025). The respondents included the Union of India and the State of Bihar, represented by the Deputy Commissioner of State Tax, Patna West Circle. The specific order or action under challenge and the amount in dispute are not detailed in the provided text. The procedural history indicates that the matters were listed for hearing before a division bench of the High Court.
Key Issues
The primary issue was whether the petitioner should be permitted to withdraw their writ applications. The petitioner sought permission to withdraw these applications with the liberty to file an appeal. The court had to decide whether to grant this permission and dismiss the writ petitions as withdrawn, while also considering the implications for any subsequent appeal. The petitioner argued for withdrawal to pursue the appellate remedy. The respondents' specific arguments are not recorded in the judgment. The court's decision would hinge on the procedural rules governing withdrawal of writ petitions and the availability of alternative remedies.
Sections Cited
Section 107(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18105 of 2025 ====================================================== M/s Mahendra Educational Private Limited (FY 2018-19), a private limited company incorporated under the Companies Act, 1956, and having its registered principal place of business under GST in Bihar at Krishna Enclave, Roop Bhawan, East Canal Road, Near Panchmukhi Hanuman Mandir, P.O. and P.S.- S.K. Puri, Patna, District Patna, Bihar, 800001, through its Executive Director cum authorised signatory namely Ram Prakash Singh, male, aged about 51 years, S/o Ram Darshan Singh, residing at D- 1004, Saraswati Apartment, Riverview Enclave, Sector- 4, Gomti Nagar Extension, P.O. and P.S.- Gomti Nagar, District Lucknow, Uttar Pradesh, 226010. ... ... Petitioner/s Versus
The Union of India through its Secretary, Ministry of Finance, Government of India, New Delhi.
The State of Bihar through the Principal Secretary cum Commissioner, Commercial Tax Department, Government of Bihar.
The Deputy Commissioner of State Tax, Patna West Circle, Patna, Bihar. ... ... Respondent/s ====================================================== with Civil Writ Ju
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