Syed Shah Enayat Hussain Waqf vs. The Union Of INDIA

Held

The Court held that the writ application is permitted to be withdrawn with liberty to the petitioner to avail their remedy under Section 85 of the CGST Act, 2017. The Court reasoned that the learned ASG for the department had no objection to this course of action. The operative direction is that if an appeal is preferred within thirty days from the date of the order, the appellate authority shall consider it on its own merits, taking into account that the petitioner was availing the present writ application under some bona fide beliefs. No issue was expressly left undecided, as the matter was disposed of based on the petitioner's request and the department's no-objection.

Facts

The petitioner, Syed Shah Enayat Hussain Waqf, through its Motawalli, filed a writ application before the Patna High Court. The respondents included various authorities from the Central GST and CX Division, Bhagalpur, and the Income Tax Department. The specific tax period and the order or action under challenge are not explicitly detailed in the provided text. The amount in dispute is also not stated. The procedural history is limited to the filing of the writ application and the subsequent arguments before the High Court.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ application with liberty to avail alternative remedy under Section 85 of the CGST Act, 2017? Petitioner's contention: The petitioner sought permission to withdraw the writ application to pursue their remedy under Section 85 of the CGST Act, 2017. Revenue's contention: The learned Additional Solicitor General (ASG) for the CGST and CX department had no objection to the petitioner's request for withdrawal with liberty to avail the alternative remedy.