Veer Kunwar Singh Steel PVT. LTD. Through Its Director Mr. Avinash Kumar Singh vs. Union Of INDIA Thro Its Principal Commissioner, Central Goods And Services Tax And Central Excise

Held

The Court allowed the petitioner to withdraw the writ petition. The petitioner was granted liberty to challenge the adjudication order dated 06.01.2025 before the appellate authority. The Court noted the petitioner's intention to file an application for condonation of delay and expressed confidence that the appellate authority would consider and dispose of such an application in accordance with law. The Court offered no comment on the merits of the delay condonation issue itself. The writ petition was disposed of as withdrawn with the stated liberty.

Facts

The petitioner, Veer Kunwar Singh Steel Pvt. Ltd., filed a writ petition before the Jharkhand High Court challenging an adjudication order dated 06.01.2025 passed by the revenue authorities. The petitioner sought to withdraw the writ petition. The petitioner's counsel stated that the petitioner intended to challenge the impugned adjudication order before the appellate authority. The petitioner also intended to file an application for condonation of delay in filing the appeal, relying on the decision of the Calcutta High Court in Ashok Ghosh v. State of West Bengal & Others, to argue that the appellate authority has the power to condone delay.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to challenge the adjudication order before the appellate authority? 2. Whether the appellate authority has the power to condone the delay in filing an appeal against the adjudication order? The petitioner argued that they wished to withdraw the writ petition to pursue the statutory remedy of appeal before the appellate authority. They further contended that the appellate authority possesses the power to condone delay in filing the appeal, citing the Calcutta High Court's decision in Ashok Ghosh v. State of West Bengal & Others. The respondents did not present any arguments on these points as the petitioner sought withdrawal.