M/S Home Pride Adhesive PVT LTD vs. The Deputy Commissioner Of CGST And Central Excise

Facts

The petitioner, M/s Home Pride Adhesive Pvt Ltd, filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The petition was directed against the Deputy Commissioner of CGST and Central Excise, Alwar. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to this writ petition is not elaborated.

Held

The Court granted the petitioner's request to withdraw the writ petition. The reasoning behind this decision is that the petitioner explicitly sought permission to withdraw and pursue an appeal before the appellate authority. The Court found no impediment to granting this liberty. The ratio decidendi is that a petitioner in a writ proceeding can be permitted to withdraw their petition with liberty to avail alternative statutory remedies, provided such a request is made and no prejudice is caused to the respondent. The operative direction was to dismiss the petition as withdrawn with liberty to the petitioner to raise all grievances before the appellate authority.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file an appeal before the appellate authority? Petitioner's contention: The petitioner sought permission to withdraw the writ petition to pursue an appeal before the appropriate appellate authority, indicating a procedural choice to exhaust alternative remedies. Respondent's contention: The respondent's stance on the withdrawal with liberty is not recorded in the judgment. The court's decision implies no objection was raised or considered.