M/S K2 Trading vs. The Union Of INDIA

Held

The Court granted the petitioner's request to withdraw the writ application. The petitioner was given liberty to file a final return under Section 45 of the CGST Act, 2017, and to apply afresh for the grant of registration. The Court's reasoning was based on the petitioner's explicit request and the absence of any objection or counter-argument from the respondents. The principle derived is that a party can withdraw a writ petition if they intend to rectify procedural shortcomings and pursue the matter through the appropriate statutory channels, provided the court grants such permission. The Court dismissed the writ application as withdrawn with the stated liberty.

Facts

The petitioner, M/S K2 Trading, through its proprietor Dharmendra Kumar, filed a writ application before the Patna High Court. The respondents included the Union of India, the State of Bihar, the Commissioner Appeal Customs, Central GST and Excise, the Assistant Commissioner, CGST and Service Tax, and the Superintendent, Central GST and Central Excise. The specific tax period and the exact order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the writ application is also not detailed.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ application with liberty to file a final return under Section 45 of the CGST Act, 2017, and apply afresh for grant of registration? Petitioner's Argument: The petitioner, through their learned counsel, sought permission to withdraw the writ application. They intended to file a final return under Section 45 of the CGST Act, 2017, and subsequently apply for a fresh registration. This implies a procedural step they wished to undertake instead of pursuing the current writ. Revenue/State's Argument: The judgment records no specific argument from the respondents. However, the court's oral order indicates that permission was granted upon the petitioner's request.