M/S Shivram Infraprojects And Developers Private Limited Through Its Director Debanand Rai vs. GST Dept. Thr. The Office Of The Dy./Asst Commissioner Of The Superintendent Of CGST And Cx

Held

The Court granted the petitioner's request to withdraw the writ petition with liberty to file an appeal against the impugned Order-In-Original. The Court directed that if the appeal is filed within four weeks from the date of the order, after complying with all requisite formalities, the Appellate Authority shall dispose of the appeal on its merits, without considering the issue of limitation. All contentions of the parties on the merits of the matter were left open for the decision of the Appellate Authority. The petition was disposed of with liberty as granted, and without any costs. Pending interim applications were also disposed of.

Facts

The petitioner, M/s Shivram Infraprojects & Developers Private Limited, filed a writ petition before the Jharkhand High Court. The respondent was the GST Department. The petitioner sought to withdraw the petition with liberty to appeal the impugned Order-In-Original. The petitioner stated that the appeal would be filed within four weeks from the date of the order, after complying with all requisite formalities. The petitioner requested directions for the Appellate Authority to dispose of the appeal on its merits.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal against the impugned Order-In-Original? Petitioner's Argument: The petitioner, through its counsel, sought to withdraw the writ petition to pursue an appeal against the Order-In-Original. They requested the Court to direct the Appellate Authority to decide the appeal on its merits and to allow them four weeks to file the appeal after completing the necessary formalities. Respondent's Argument: The judgment does not record any specific arguments from the respondent on the issues presented.