Zaika Quality Catering Services Private LTD. Through One Of Its Directors, Sri Vikram Kumar Shanan vs. The Principal Commissioner, CGST And Cx

Held

The Court held that the petitioner is entitled to withdraw the writ petition. Consequently, liberty was granted to the petitioner to avail the appellate remedy under Section 107 of the C.G.S.T. Act, 2017 before the competent authority. The writ petition was disposed of in terms of this liberty. The reasoning for this decision is based on the petitioner's request and the Court's discretion to allow such withdrawal and grant the requested liberty. No specific findings were made on the merits of any underlying GST dispute, as the matter was resolved by the withdrawal.

Facts

The petitioner, Zaika Quality Catering Services Private Limited, filed a writ petition before the Jharkhand High Court at Ranchi. The respondents were the Principal Commissioner, CGST & CX, and the Superintendent, CGST & CX, Bokaro. The specific tax period and the order or action under challenge, as well as 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

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to avail the appellate remedy under Section 107 of the C.G.S.T. Act, 2017? Petitioner's Argument: The petitioner, through its counsel, sought to withdraw the writ petition and requested liberty to pursue the appellate remedy available under Section 107 of the C.G.S.T. Act, 2017 before the competent authority. Respondents' Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the writ petition or the grant of liberty to avail the appellate remedy.