Honda R And D INDIA PVT LTD vs. Joint Commissioner Of State Tax (Appeals) Cum Appellate Authority, Gurugram And Another
Held
The Court permitted the petitioner to withdraw the writ petition. The reasoning was based on the petitioner's submission that a final order had been passed during the pendency of the writ petition, and they wished to pursue the alternative remedy of appeal under Section 112 of the CGST Act, 2017. The Court granted liberty to the petitioner to file such an appeal. Furthermore, the Court directed that if the appeal is preferred within four weeks from the date of the order, it shall be entertained and decided without raising any objection with regard to limitation. The Court also noted that the writ petition had remained pending for a period of time. All pending miscellaneous applications were also disposed of.
Facts
The petitioner, M/s Honda R & D (India) Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana. During the pendency of this writ petition, a final order was passed. The petitioner's counsel sought permission to withdraw the present writ petition, intending to avail the remedy of appeal under Section 112 of the CGST Act, 2017. The respondents are the Joint Commissioner of State Tax and another authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history involves the filing of the writ petition and the subsequent passing of a final order, leading to the petitioner's request for withdrawal.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition to pursue an appeal under Section 112 of the CGST Act, 2017, given that a final order has been passed during the pendency of the writ petition? Petitioner's Argument: The petitioner, through their senior counsel, argued that since a final order has been passed, they should be allowed to withdraw the present writ petition. They wish to avail the statutory remedy of appeal available under Section 112 of the CGST Act, 2017. They requested liberty to pursue this appellate remedy. Revenue/State's Argument: The judgment does not record any specific argument from the respondents (Joint Commissioner of State Tax and another) on the petitioner's request for withdrawal. However, the court's order implies their acquiescence or lack of objection to the petitioner's request.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
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M/s Honda R Joint Commiss
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Present: M M
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ASHWANI K
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2026 rajesh 1 2 IN THE HIGH COURT OF PUNJ AT CHANDIG
CWP-2 Date of & D (India) Pvt. Ltd.
Vs. sioner of State Tax and another HON’BLE THE CHIEF JUSTIC HON’BLE MR. JUSTICE ROH Mr. Tarun Gulati, Sr. Advocate, th Mr. Runjhun Pare, Advocate for th Mr. Sourabh Goel, Sr. Standing C
*** KUMAR MISHRA, C.J. (Oral) Learned senior counsel for the the writ petition final order ha y be permitted to withdraw the in peal under Section 112 of the CGS In such view of the matter, we p with liberty to pursue such remedy Since the writ petition has remain if such an appeal is preferred e entertained and decided withou All pending misc. application(s), i
(AS
Whether speaking/reasoned?
Whether reportable?
JAB AND HARYANA GARH 20895-2025 (O&M) f Decision: 15.09.2026
…Petitioner
…Respondents CE HIT KAPOOR hrough video conferencing with he petitioner. ounsel
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.