M/S Neuvera Wellness Ventures PVT. LTD. vs. State Of Gujarat

Held

The Court permitted the petitioner to withdraw the Special Civil Application. The Court granted the petitioner liberty to file an application for condonation of delay before the Appellate Authority, which might have occurred due to the pendency of the present petition. The Court directed that such an application for condonation of delay shall be considered by the Appellate Authority in accordance with law. The Court did not make any specific direction for sympathetic consideration beyond considering it "in accordance with law". The primary finding was that the petitioner could pursue the alternative statutory remedy.

Facts

The petitioner, M/s Neuvera Wellness Ventures Pvt. Ltd., filed a Special Civil Application before the Gujarat High Court. The petitioner sought to withdraw the petition. The reason for withdrawal was to file an appeal under the provisions of the CGST Act. The petitioner's counsel requested permission to file an application for condonation of delay before the Appellate Authority, arguing that the pendency of the present petition caused the delay. The respondent, State of Gujarat, through its learned AGP, had no objection to the withdrawal with the requested liberty. The High Court considered these submissions.

Key Issues

1. Whether the petitioner should be permitted to withdraw the Special Civil Application to file an appeal under the CGST Act? 2. Whether the petitioner should be granted liberty to file an application for condonation of delay before the Appellate Authority, and if so, whether the Appellate Authority should be directed to consider it sympathetically? Petitioner's Arguments: The petitioner sought to withdraw the petition to pursue the statutory remedy of appeal under the CGST Act. They contended that the pendency of the writ petition had caused a delay in filing the appeal and requested that the Appellate Authority be directed to consider their application for condonation of delay sympathetically. Revenue's Arguments: The learned AGP for the respondent State of Gujarat stated that they had no objection to the withdrawal of the petition with the liberty as prayed for by the petitioner.