M/S Yum Restaurants INDIA PVT. LTD vs. State Of Haryana And Ors

Facts

The petitioner, M/s Yum Restaurants India Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the State of Haryana and others. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent arguments presented before the Court. The amount in dispute, if any, is also not mentioned.

Held

The Court allowed the petitioner to withdraw the writ petition. The Court granted liberty to the petitioner to file an appeal in terms of Section 107 of the CGST Act. The Court directed that if such an appeal is preferred, it shall be decided on its merits at the earliest. The reasoning for allowing the withdrawal was based on the petitioner's prayer and the availability of an alternative remedy through appeal. The ratio decidendi is that a party can withdraw a writ petition to pursue a statutory appeal if permitted by the court.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to pursue alternative remedies? (Question of law) The petitioner argued that they wished to withdraw the writ petition to pursue their arguments in an appeal. The revenue or State did not record any specific arguments against this request in the provided text.