M/S Prakash Construction vs. Union Of INDIA And 5 Others
Original PDF →Facts
The petitioner, M/s Prakash Construction, filed a writ petition before the Allahabad High Court. The respondent was the Union of India and five others. The petitioner, after reconsideration, sought to withdraw the writ petition. The petitioner's counsel requested permission to file an appeal under Section 107 of the CGST Act before the appellate authority. The High Court heard the learned counsel for both parties.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file an appeal under Section 107 of the CGST Act before the appellate authority. The Court directed that if the appeal is filed within six weeks from the date of the order, the appellate authority must grant an opportunity of hearing to the petitioner and then pass a reasoned order within eight weeks of the appeal's filing. The Court also noted that the benefit of Section 14 of the Limitation Act, 1963, would apply in accordance with the law. No specific issue regarding the merits of the GST dispute was decided, as the petition was withdrawn.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file an appeal before the appellate authority under Section 107 of the CGST Act? Petitioner's argument: The petitioner, through their counsel, reconsidered their position and prayed for the withdrawal of the writ petition. They sought liberty to pursue the statutory remedy of appeal before the designated appellate authority. The petitioner relied on the principle of allowing parties to avail appropriate legal remedies. Respondent's argument: The judgment does not record any specific argument from the respondent's side regarding the withdrawal of the writ petition. However, the court's order implies that the respondent did not object to the withdrawal with liberty to file an appeal.
Sections Cited
Section 107, Section 14
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:144051-DB Court No. - 3 Case :- WRIT TAX No. - 2875 of 2025 Petitioner :- M/S Prakash Construction Respondent :- Union Of India And 5 Others Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Siddharth Yadav Counsel for Respondent :- A.S.G.I.,C.S.C.,Krishna Agarawal,Sudarshan Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.
Heard learned counsel appearing on behalf of the parties.
Learned counsel appearing on behalf of the petitioner on reconsideration has prayed for withdrawal of this writ petition with liberty to file an appeal under Section 107 of CGST Act before the appellate authority.
Accordingly, this writ petition is dismissed as withdrawn with liberty granted to the petitioner to file ab appeal before the appellate authority, in accordance with law. In the event the said appeal is filed within a period of six weeks from date, the appellate authority is directed to grant an opportunity of hearing, and thereafter, pass a reasoned order within a period of eight weeks from the date of filing of the said appeal.
Needles to mention that the benefit of Section 14 of Limitation Act, 1963 shall apply in accordance with law. Order Date :- 21.8.2025 DKS (Praveen Kumar Giri,J.) (Shekhar B. Saraf, J.) DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.