M/S Anjaneya Ispat LTD. Through Its Director Sri Uday Singh vs. State Of Jharkhand

Held

The Court granted the petitioner leave to withdraw the writ petition with liberty to avail the alternate remedy of appeal. The Court directed that if the appeal is instituted within six weeks from the date of the order, after complying with all statutory requirements, the appellate authority must consider the appeal on its merits and in accordance with law. Crucially, the appellate authority was instructed not to raise the issue of limitation, acknowledging that the petitioner had bona fide pursued the matter before the High Court within the prescribed limitation period for appeals. All contentions of the parties on merits were expressly left open to be decided by the appellate authority. The petition was disposed of as withdrawn.

Facts

The petitioner, M/s. Anjaneya Ispat Ltd., filed a writ petition before the Jharkhand High Court challenging an order dated 17th June, 2025. The respondents were the State of Jharkhand and various CGST and Central Excise authorities. The petitioner's counsel, after arguing the case, sought permission to withdraw the petition to avail the alternate remedy of appeal. The petitioner also stated an intention to file the appeal within six weeks, subject to complying with statutory requirements. The High Court granted this liberty.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition to pursue an alternate remedy of appeal? The petitioner argued that they wished to withdraw the petition to file an appeal against the impugned order dated 17th June, 2025. They sought liberty to do so and requested that if the appeal was filed within six weeks, the appellate authority should consider it on merits without being prejudiced by the delay, as the writ petition was filed within the limitation period. The respondents did not record any specific arguments in the judgment regarding the withdrawal of the petition or the consideration of the appeal.