Succulent Engineers Private Limited vs. The Union Of INDIA

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CWJC/4300/2026HC PatnaGSTCNR BRHC01023314202625 June 2026Bench: MR. JUSTICE RAJEEV RANJAN PRASAD,MR. JUSTICE KUMAR MANISH1 pages

AI SummaryDismissed

Facts

Succulent Engineers Private Limited, the petitioner, filed a writ application before the Patna High Court challenging an order passed by an authority under the CGST/BGST Act. The respondents were the Union of India and others. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to the writ petition was not detailed.

Held

The Court granted the petitioner's request to withdraw the writ application. The Court held that the petitioner should be allowed to pursue a statutory appeal under Section 107 of the CGST/BGST Act against the impugned order. The Court explicitly dismissed the application as withdrawn. Furthermore, the Court directed that if any question of limitation arises before the appellate authority, it should be considered in light of the period the petitioner spent pursuing the remedy before the High Court. No other issues were decided.

Key Issues

The primary issue before the Court was whether to entertain the writ petition. The petitioner sought permission to withdraw the writ application. The Court had to decide whether to grant this permission and what directions, if any, should be given regarding the petitioner's subsequent remedy. The petitioner argued for withdrawal with liberty to file a statutory appeal. The respondents' arguments were not recorded.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4300 of 2026 ====================================================== Succulent Engineers Private Limited ... ... Petitioner Versus The Union of India & Ors. ... ... Respondents ====================================================== Appearance : For the Petitioner/s : Mr. Uday Prasad Singh, Advocate Mr. Krishna Kumar Singh, Advocate For the CGST & CX : Mr. Amit Pandey, Advocate For CGST & CX : Mr. Ruchi Mandal, Advocate For the State : Mr. Vivek Prasad, GP-7 Ms. Roona, AC to GP-7 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE KUMAR MANISH

ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) 2 25-06-2026 After some arguments, learned counsel for the petitioner, seeks permission to withdraw the writ application with liberty to prefer a statutory appeal under Section 107 of the CGST/BGST Act against the impugned order.

Permission is granted.

Application is dismissed as withdrawn but with liberty to the petitioner to seek remedy, as may be advised to him, before the appellate authority.

If any question of limitation arises for consideration before the appellate authority, the same will be considered keeping in view the period during which the petitioner was pursuing his remedy before this Court.

Rishi/- (Rajeev Ranjan Prasad, J) (Kumar Manish, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.