M/S Bharti International Ludhiana vs. UOI And Anr
Held
The Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner liberty to raise a challenge to the orders dated 30.05.2015, 23.01.2019, and 20.10.2021 on grounds as may be available in accordance with law. The reasoning was based on the petitioner's explicit prayer for withdrawal to pursue a more comprehensive challenge. The operative direction was to dispose of the petition as withdrawn with the liberty granted. No specific issues regarding GST provisions were decided on merits as the petition was withdrawn.
Facts
The petitioner, M/s Bharti International, Ludhiana, filed a writ petition challenging an order dated 20.10.2021, which was passed pursuant to a revision application. This revision application was filed against an order dated 23.01.2019 by the Commissioner (Appeals) Customs & CGST, Ludhiana. The petitioner's counsel, at the outset of the hearing, clarified that the petition did not challenge the orders passed by the original authority or the appellate authority. Instead, the petitioner sought to withdraw the current writ petition to file a fresh challenge against the orders dated 30.05.2015 (passed by the Deputy Commissioner of Customs), 23.01.2019 (passed by the Commissioner (Appeals)), and 20.10.2021 (passed in the revision application) on all available legal grounds.
Key Issues
1. Whether the petitioner is entitled to withdraw the present writ petition to file a fresh challenge against multiple prior orders, namely the order dated 30.05.2015 passed by the Deputy Commissioner of Customs, the order dated 23.01.2019 passed by the Commissioner (Appeals) Customs & CGST, Ludhiana, and the order dated 20.10.2021 passed in the revision application. The petitioner argued that they wished to raise a comprehensive challenge to all these orders on grounds available in accordance with law. The respondents did not record any argument.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-6538-2022(O&M)
Date of Decision:30.03.2022 M/s Bharti International, Ludhiana .......Petitioner Versus Union of India and another ......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 20.10.2021 at Annexure P-4 pursuant to a revision application having been filed against the order dated 23.01.2019 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 30.05.2015 passed by the Deputy Commissioner of Customs, order dated 23.01.2019 passed by the Commissioner (Appeals) as also the order dated 20.10.2021 passed in the revision application on ground as may be available in accordance with law.
As per prayer made by counsel, peti
The judgment continues below.
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