M/S. Seasons Park vs. Union Of INDIA

Facts

The petitioner, M/s. Seasons Park, through its Proprietor Saroj Devi Haldiya, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents were the Union of India, the Chief Commissioner of Central Goods and Services Tax, the State of Rajasthan, and the Superintendent of CGST Range-XXV. The specific tax period and the 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 petition is also not detailed.

Held

The Court allowed the petitioner's request to withdraw the writ petition with liberty to avail of the alternative remedy available under the law. The Court directed that any appeal filed by the petitioner before the concerned authority shall be considered and decided on its own merits, ignoring the period of limitation. The petitioner was also granted liberty to raise all permissible legal and factual contentions before the said authority. The Court did not decide any substantive issues related to GST law or the merits of the petitioner's case, as the petition was withdrawn at the instance of the petitioner.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to avail alternative remedies? Petitioner's Argument: The petitioner's counsel, after arguing for some time, sought permission to withdraw the writ petition and avail of the alternative remedy available under the law. Revenue's Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the petition or the liberty to avail alternative remedies. However, the court's order implies acceptance of the petitioner's request.