M/S Giriraj Stone Works, A Partnership Firm, Through Its Partner Vijay Kumar vs. The Commissioner (Appeal), Central Board Of Excise And Customs (CBIC)

Held

The Court granted the petitioner's request to withdraw the writ petition. Leave was granted with the liberty to challenge the impugned order by resorting to alternate remedies. The Court explicitly stated that all contentions of all parties are left open, meaning neither side's arguments were considered or decided upon by the High Court. The writ petition was disposed of in terms of the liberty granted, and no costs were imposed. The specific alternate remedies available to the petitioner were not detailed in the judgment.

Facts

M/s. Giriraj Stone Works, a partnership firm, through its partner Vijay Kumar, filed a writ petition before the Jharkhand High Court. The petition challenged an order passed by the revenue authorities. The specific order and the tax period(s) involved are not detailed in the provided text. The petitioner sought to withdraw the petition. The respondents are various authorities under the Central Board of Indirect Taxes and Customs (CBIC), including the Commissioner (Appeal), Joint Commissioner, Assistant Commissioner, and Superintendents.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to pursue alternate remedies? The petitioner, M/s. Giriraj Stone Works, through its counsel, sought leave to withdraw the writ petition. The stated reason for withdrawal was to challenge the impugned order by resorting to alternate remedies available to them. The respondents, represented by Mr. P.A.S. Pati, did not appear to contest the withdrawal. The Court was therefore called upon to decide whether to grant the petitioner's request for withdrawal and the associated liberty.