M/S Kamla Printing Press vs. Additional Commissioner, CGST And Central Excise Varanasi And Another
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The petitioner, M/s Kamla Printing Press, filed a writ petition before the Allahabad High Court challenging an order passed by the Additional Commissioner, CGST and Central Excise, Varanasi. The petitioner's counsel informed the Court that subsequent developments had occurred and sought permission to withdraw the writ petition to file an appeal against the order of the respondent authority. The Court heard arguments from the petitioner and the respondents.
Held
The Court held that the writ petition should be disposed of by granting liberty to the petitioner to file an appeal against the order passed by the respondent no.1 (Additional Commissioner, CGST and Central Excise, Varanasi) in accordance with law. The Court further directed that the benefit of Section 14 of the Limitation Act, 1963, shall apply in accordance with law. This implies that the period spent prosecuting the writ petition before the High Court would be considered in computing the period of limitation for filing the appeal. The Court did not decide on the merits of the case or the validity of the order under challenge.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to file an appeal against the order of the respondent authority? Petitioner's Argument: The petitioner argued that due to subsequent developments, it was advisable to withdraw the writ petition and pursue an appeal against the order passed by the Additional Commissioner, CGST and Central Excise, Varanasi. Revenue's Argument: The judgment records that counsel for the respondents appeared, but it does not explicitly record any specific arguments made by them in opposition to the petitioner's request for withdrawal and liberty to appeal. Therefore, it is assumed the revenue did not object to the withdrawal.
Sections Cited
Section 14
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:107467-DB Court No. - 3 Case :- WRIT TAX No. - 2155 of 2025 Petitioner :- M/S Kamla Printing Press Respondent :- Additional Commissioner, Cgst And Central Excise Varanasi And Another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- Ankur Agarwal,Gaurav Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.
Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner; Sri Gaurav Mahajan, learned counsel appearing on behalf of respondent no.1 and Sri Ankur Agarwal, learned Senior Standing counsel appearing on behalf of respondent no.2. 2. Learned counsel appearing on behalf of the petitioner submits that subsequent developments have taken place. Accordingly, he wishes to withdraw this writ petition with liberty to file appeal against the order passed by respondent no.1. 3. In light of the same, this writ petition is disposed of with liberty granted to the petitioner to file appeal against the order passed by respondent no.1 in accordance with law.
The benefit of Section 14 of Limitation Act, 1963 shall apply in accordance with law.
The writ petition is disposed of. Order Date :- 8.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) DEV PRAKASH 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.