Combitic Global Caplet PVT LTD vs. Assistant Commissioner Of CGST And Central Excise, Maritime Rebate, Belapur
Original PDF →Facts
The Petitioner, Combitic Global Caplet Pvt Ltd, filed a Writ Petition before the Bombay High Court challenging an order dated 10 July 2024 passed by the Assistant Commissioner of CGST & Central Excise. The Petitioner contended that the impugned order was contrary to a previous judgment of the High Court dated 10 June 2024 in Writ Petition No. 729 of 2021. The Petitioner sought leave to withdraw the present writ petition to institute an appeal against the impugned order. The Court noted that the Petitioner had been bona fide pursuing the writ petition.
Held
The Court granted the Petitioner leave to withdraw the Writ Petition with liberty to institute an Appeal against the impugned order dated 10 July 2024. The Court directed that if the Appeal is instituted within four weeks from the date of uploading of the order, the appellate authority shall decide the Appeal on its merits without considering the issue of limitation. This direction was based on the Petitioner's bona fide pursuit of the writ petition, which was pending before the Court and was filed against an order allegedly contrary to a previous High Court judgment. All other contentions of the parties were left open to be decided by the appellate authority. The appellate authority was also requested to expedite the hearing of the Appeal. The Petition was disposed of as withdrawn.
Key Issues
1. Whether the Petitioner should be granted leave to withdraw the Writ Petition to file an Appeal against the order dated 10 July 2024? Petitioner's Argument: The Petitioner, through its counsel, sought leave to withdraw the present Writ Petition with liberty to institute an Appeal against the impugned order dated 10 July 2024. The Petitioner stated an intention to file this Appeal within four weeks from the date of uploading the order. Revenue's Argument: The judgment records no specific argument from the Respondent revenue authorities on the request for withdrawal. However, the Court's directions imply that the revenue's position on the merits of the case would be considered by the appellate authority.
AI-generated summary — verify with the full judgment below
38-WP-9938-2025.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO. 9938 OF 2025 Combitic Global Caplet Pvt Ltd …Petitioner Versus Assistant Commissioner of CGST & Central Excise, Maritime Rebate, Belapur & Anr …Respondents ______________________________________________________ Mr Sriram Sridharan, with Ms Shanmuga Dev & Ms Aditi Jain, for the Petitioner. Mr Karan Adik, with Ms Mamta Omle & Mr Parimal Wagh, for the Respondents. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 21 July 2025 PC:-
Mr Sridharan, learned Counsel for the Petitioner, based on instructions, seeks leave to withdraw this Petition with liberty to institute an Appeal against the impugned order dated 10 July 2024. 2. Accordingly, leave is granted with liberty as prayed for.
Mr Sridharan states that an Appeal will be instituted within four weeks from the date of uploading of this order. If such Appeal is indeed instituted within four weeks as stated, then, the appellate authority is directed to decide this Appeal on merits without adverting to the issue of limitation. This is AMOL PREMNATH JADHAV AMOL PREMNATH JADHAV Date: 2025.07.22 10:31:56 +0530
38-WP-9938-2025.DOCX because we note that this Petition was pending and it was the Petitioner’s case that the impugned order was contrary to the directions issued by this Court in its judgment and order dated 10 June 2024 disposing of Writ Petition No. 729 of 2021. We are satisfied that the Petitioner was bona fide pursuing this Petition and therefore, if the Appeal is instituted within four weeks, the same must be decided on its merits without adverting to the issue of limitation. All other contentions of the parties are left open to be determined by the appellate authority. Further, the appellate authority is requested to expedite the hearing of the Appeal.
This Petition is disposed of as withdrawn. (Jitendra Jain, J) (M.S. Sonak, J)
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.