M/S Samridhi Investment, Through Its Proprietor Saroj Kumar Singh vs. The Union Of INDIA

Held

The Court granted the petitioner's request to withdraw the writ petition with liberty to file an appeal against the impugned order. The Court directed that if the appeal is filed within two weeks from the date of the order and all requisite formalities are complied with, the appellate authority shall hear the appeal on merits. Crucially, the appellate authority was directed to consider the appeal without adverting to the issue of limitation, acknowledging that the petitioner was pursuing the matter before the High Court and had faced issues with the Tribunal's functioning. All contentions of the parties on merits were expressly left open to be decided by the appellate authority.

Facts

The petitioner, M/s Samridhi Investment, through its proprietor Saroj Kumar Singh, filed a writ petition before the Jharkhand High Court. The respondents were the Union of India, the Commissioner (Appeals), Central Goods and Service Tax & Central Excise, and the Assistant Commissioner of CGST & Central Excise, Dhanbad South Division. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history indicates the petitioner approached the High Court.

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? Petitioner's Argument: The learned counsel for the petitioner, on instructions, sought leave to withdraw the petition with liberty to appeal the impugned order, stating an appeal would be filed within two weeks. The petitioner also highlighted that the writ petition was filed due to issues with the functioning of the Tribunal. Revenue's Argument: The judgment does not record any specific arguments from the respondents regarding the withdrawal of the petition or the liberty to appeal. However, the Court granted the liberty sought by the petitioner.