M/S Rajmata Dealers PVT. LTD., Thr Its Senior Accountant Cum Authorised Signatory Mr. L Prakash Rao vs. The Principal Commissioner, CGST And Central Excise

Held

The Court held that the petitioner's request to withdraw the writ petition should be granted. Leave was granted to the petitioner to withdraw the petition with the liberty to appeal the impugned order. The Court explicitly stated that all contentions of all parties were left open. The reasoning for this decision is based on the petitioner's stated intention to pursue a statutory remedy of appeal, which the Court facilitated by allowing the withdrawal. The operative direction was to dispose of the petition as withdrawn with the liberty as prayed for. No costs were awarded. The specific impugned order and the merits of the case were not decided.

Facts

M/s. Rajmata Dealers Private Limited, the petitioner, through its authorized signatory, filed a writ petition before the Jharkhand High Court. The petition was directed against an unspecified order or action passed by the revenue authorities, identified as the Principal Commissioner, Joint Commissioner, and Additional Commissioner, Central Goods and Services Tax & Central Excise, and the Senior Audit Officer/CERA-II. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Key Issues

The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner argued that they wished to withdraw the petition to pursue an appeal against the impugned order. The respondents (CGST authorities) did not record any specific arguments against the withdrawal. The core issue was whether to permit the withdrawal of the writ petition with liberty to file an appeal, leaving all contentions of the parties open.