M/S Aarti Pen Parts Manufacturing Co. vs. Superintendent (Anti Evasion), CGST And Ce, Surat

Held

The Court granted the permission sought by the petitioner to withdraw the Special Civil Application No. 7124 of 2021. The reasoning behind this decision is that the petitioner's advocate explicitly requested permission to withdraw the petition with the intention of making a representation before the respondent authority. The Court acceded to this request. The ratio decidendi is that a petitioner has the right to withdraw their petition if they choose to pursue alternative avenues or re-approach the relevant authority, and the court will generally grant such permission. The operative direction was that the petition stands dismissed as withdrawn. No issues were expressly left undecided.

Facts

The petitioner, M/s Aarti Pen Parts Manufacturing Co., filed a Special Civil Application (SCA) No. 7124 of 2021 before the High Court of Gujarat at Ahmedabad. The respondent was the Superintendent (Anti Evasion), CGST and CE, Surat. The petitioner's advocate, Mr. Hardik V. Vora, argued the case for some time. Subsequently, the petitioner sought permission to withdraw the petition. The stated reason for withdrawal was to make a representation before the concerned respondent authority, which could potentially be the present petition itself.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the Special Civil Application No. 7124 of 2021? Petitioner's Argument: The petitioner, through their learned advocate, sought permission to withdraw the petition. The stated intention was to make a representation before the concerned respondent authority, implying a desire to pursue alternative remedies or re-approach the authority. Revenue's Argument: The judgment does not record any specific argument from the respondent revenue authority regarding the withdrawal of the petition. The court's order indicates that permission was granted as sought by the petitioner.