Ravinder Singhi vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, Ravinder Singhi, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the State of Punjab and others. The petition was filed challenging an order. During the proceedings on May 28, 2025, the learned counsel for the State informed the Court that an order of assessment under Section 63 of the CGST Act, 2017, had been passed on May 27, 2025. A copy of this order was provided to the petitioner's counsel. Faced with this development, the petitioner's counsel sought to withdraw the writ petition.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The Court noted that an order of assessment under Section 63 of the CGST Act, 2017, had been passed on May 27, 2025, and a copy was provided to the petitioner's counsel. In light of this subsequent development, the petitioner sought to withdraw the present writ petition with the liberty to pursue appropriate remedies against the newly passed assessment order. The Court accordingly dismissed the writ petition as withdrawn, granting the petitioner the liberty to challenge the order dated May 27, 2025. No other issues were decided, and the specific grounds for challenging the assessment order were not examined.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to challenge the subsequently passed order of assessment dated May 27, 2025, passed under Section 63 of the CGST Act, 2017? Petitioner's Contention: The petitioner, through their counsel, sought to withdraw the writ petition. The primary argument was to seek liberty to avail remedies available to challenge the newly passed order of assessment dated May 27, 2025. Revenue's Contention: The State, through its counsel, pointed out the passing of the order of assessment under Section 63 of the CGST Act, 2017, on May 27, 2025, and provided a copy to the petitioner's counsel. The State did not explicitly argue against the withdrawal but presented the fact of the new order.
Sections Cited
Section 63
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 252
CWP No.16050 of 2025 (O&M) Date of decision:28th May, 2025 Ravinder Singhi ..Petitioner Versus State of Punjab and others
..Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL. HON'BLE MRS. JUSTICE SUDEEPTI SHARMA. Present: Mr.Sandeep Goyal, Advocate for petitioner. Mr. Saurabh Kapoor, Addl. AG Punjab. LISA GILL, J(Oral)
Learned counsel for State points out that order of assessment under Section 63 of CGST Act 2017 has been passed on 27.05.2025. 2. Copy of order dated 27.05.2025 has been handed over to learned counsel for petitioner.
Faced with above, learned counsel for petitioner seeks to withdraw this writ petition with liberty to avail remedy(ies) available to petitioner to challenge the said order as well.
Writ petition is accordingly dismissed as withdrawn with aforesaid liberty. (LISA GILL) JUDGE 28th May, 2025 (SUDEEPTI SHARMA) reema JUDGE Whether speaking/reasoned : Yes Whether reportable : Yes/No REEMA SAINI 2025.06.06 10:45 I attest to the accuracy and integrity of this document High Court, Chandigarh
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.