Omsai Mangal Murti Developers Private Limited Through Its Director, Navin Kumar Sing vs. Additional Commissioner, CGST And Central Excise Hqrs, Ranchi

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court's decision was based on the petitioner's expressed desire to pursue the appellate remedy available under the CGST Act, 2017. Consequently, the writ petition was dismissed as withdrawn, with the explicit liberty granted to the petitioner to approach the appropriate appellate authority. The Court did not delve into the merits of any potential GST dispute or the validity of any order. The principle derived is that a litigant can withdraw a writ petition to pursue an alternative statutory remedy if permitted by the court.

Facts

The petitioner, Omsai Mangal Murti Developers Private Limited, filed a writ petition before the Jharkhand High Court. The petition was directed against multiple respondents, including the Additional Commissioner, CGST and Central Excise Hqrs., Ranchi, various government engineering and project organizations, and the Union of India and the State of Jharkhand. The specific tax period and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition before the High Court.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner sought permission to withdraw the writ petition with the liberty to avail the appellate remedy under the CGST Act, 2017 before the appropriate appellate authority. The respondents did not raise any arguments as the petitioner sought to withdraw the petition.