Synoptek INDIA Private Limited vs. Assistant Commissioner, CGST, Div-Vii, Ahmedabad South Commissionerate

Facts

The petitioner, Synoptek India Private Limited, filed a Special Civil Application before the Gujarat High Court challenging an order dated 22.07.2020 passed by the Assistant Commissioner, CGST, Div-VII, Ahmedabad South Commissionerate. The petitioner informed the Court that they had already availed the remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, against the said order and were actively pursuing that appeal. Consequently, the petitioner sought permission to withdraw the present writ petition.

Held

The Court granted the petitioner's request to withdraw the Special Civil Application. The Court explicitly stated that it had not examined the merits of the controversy between the parties, nor had it expressed any opinion on the same. The reasoning for allowing the withdrawal was based on the petitioner having already availed and being actively engaged in pursuing the statutory appellate remedy under Section 107 of the CGST Act, 2017. The operative direction was to dispose of the petition as withdrawn and discharge the notice. The Court also directed the appellate authority to endeavor to dispose of the pending appeal expeditiously.

Key Issues

1. Whether the petitioner is entitled to withdraw the present Special Civil Application given that they have already availed the statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, against the impugned order. Petitioner's contention: The petitioner argued that since they have already initiated and are pursuing the appellate remedy, the writ petition has become infructuous and should be permitted to be withdrawn. They relied on the principle that a writ petition is ordinarily not entertained when an alternative effective remedy is available and being pursued. Revenue's contention: The judgment does not record any specific arguments made by the respondent revenue authority regarding the withdrawal of the petition. However, the grant of permission to withdraw implies no objection was raised or that the Court found the petitioner's request valid.