M/S Kejriwal Enterprises, Through Its Proprietor Sanjay Kumar Kejriwal vs. The Principal Commissioner, CGST And Central Excise

Held

The Court held that the petitioner should be granted leave to withdraw the writ petition. The reasoning was based on the petitioner's instruction to their counsel to seek withdrawal for the purpose of filing an appeal before the GST Tribunal. The Court acknowledged that the GST Tribunal is now stated to be accepting appeals. Consequently, the petition was disposed of with liberty granted to the petitioner to pursue their remedy before the GST Tribunal. The Court explicitly left all contentions of all parties on merits open to be decided by the Tribunal in the first instance. No specific finding was made on the merits of the case or the impugned order.

Facts

The petitioner, M/s. Kejriwal Enterprises, through its proprietor Sanjay Kumar Kejriwal, 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 procedural history indicates that the petitioner approached the High Court directly via a writ petition. The respondents are various CGST and Central Excise authorities, including the Principal Commissioner, Joint Commissioner (Appeals), and Superintendent.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner argued that they wished to withdraw the petition to file an appeal before the GST Tribunal, which is now reportedly accepting appeals. The respondents' stance on this procedural request is not explicitly recorded, but the Court granted the petitioner's prayer.