M/S Sapphire International vs. Union Of INDIA And Another
Held
The Court allowed the petitioner's request to withdraw the writ petition. The Court noted that the petitioner's counsel explicitly stated that the challenge in the instant petition was limited to the order dated 22.11.2021, which was passed in revision. However, the petitioner intended to withdraw this specific challenge to raise a broader challenge against the orders of the original authority (dated 15.03.2016), the appellate authority (dated 14.02.2019), and the revision authority (dated 22.11.2021). The Court granted the petitioner the liberty to withdraw the petition as prayed for, with the right to raise all available grounds in a fresh proceeding. No specific findings were made on the merits of the orders under challenge, as the petition was disposed of on procedural grounds.
Facts
The petitioner, M/s Sapphire International, filed a writ petition before the Punjab & Haryana High Court challenging an order dated 22.11.2021. This order was passed pursuant to a revision application filed against an order dated 14.02.2019 by the Commissioner (Appeals) Customs & CGST, Ludhiana. The petitioner's counsel stated that while the present petition specifically challenged the revision order, no challenge was raised to the orders passed by the original authority or the appellate authority. Consequently, the petitioner sought to withdraw the writ petition to raise a challenge to the orders dated 15.03.2016 (Deputy Commissioner of Customs), 14.02.2019 (Commissioner Appeals), and 22.11.2021 (revision application) on all available legal grounds.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition to pursue a broader challenge to multiple orders? The petitioner argued that they wished to withdraw the current writ petition to file a fresh challenge against the orders passed by the original authority, the appellate authority, and the revision authority. The petitioner sought liberty to do so on grounds available in accordance with law. The respondents (Union of India and another) did not record any specific arguments in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-6520-2022(O&M)
Date of Decision:30.03.2022 M/s Sapphire International .......Petitioner Versus Union of India and anr. ......Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN Present:- Mr. Vikrant Kackria, Advocate for the petitioner. ***** TEJINDER SINGH DHINDSA J.(Oral)
Counsel at the very outset submits that even though the specific challenge in the instant petition is to the order dated 22.11.2021 at Annexure P-4 pursuant to a revision application having been filed against the order dated 14.02.2019 passed by the Commissioner (Appeals)
Customs & CGST, Ludhiana no challenge has been raised to the orders passed by the original authority as also the appellate authority.
He accordingly seeks withdrawal of the instant writ petition to raise a challenge to the orders dated 15.03.2016 passed by the Deputy Commissioner of Customs, order dated 14.02.2019 passed by the Commissioner (Appeals) as also the order dated 22.11.2021 passed in the revision application on ground as may be available in accordance with law.
As per prayer made by counsel, petition is d
The judgment continues below.
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