Bhola Yadav Through Its Authorized Signatory Vijay Toppo vs. The Commissioner, Central Goods And Service Tax And Central Excise

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner is at liberty to appeal the impugned order dated 13.08.2025 before the GST Tribunal. The Court explicitly stated that all contentions of the parties are left open. The reasoning for granting the withdrawal was based on the petitioner's instruction and the desire to pursue the statutory remedy before the appropriate forum, the GST Tribunal. The Court did not decide on the merits of the case or the validity of the impugned order.

Facts

The petitioner, Bhola Yadav, represented through M/s Jai Mata Di Traders, filed a writ petition before the Jharkhand High Court challenging an order dated 13.08.2025. The respondents are various authorities under the Central Goods and Service Tax (CGST) and Central Excise, including the Commissioner, Joint Commissioner (Appeals), Assistant Commissioner (Preventive), and Superintendent. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the existence of the impugned order.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to appeal the impugned order before the GST Tribunal? The petitioner, through its counsel, sought leave to withdraw the writ petition. The petitioner argued that they wish to pursue their remedy before the GST Tribunal. The respondents did not record any specific arguments against the withdrawal.