M/S Cj Darcl Logistics LTD Through Marketing Manager Subodh Kumar Bajaj vs. Union Of INDIA Represented Through The Secretary Ministry Of Finance Department Of Revenue

Held

The Court granted permission to the petitioner to withdraw the writ application. The appeal was dismissed as withdrawn with liberty to the petitioner to avail of the alternative remedy. The Court noted that the statutory period for filing an appeal had expired. Consequently, if the petitioner prefers an appeal within 30 days from the date of the order, along with a condonation application, the Appellate Authority shall consider the delay in filing the appeal, taking into account that the petitioner had initially approached the wrong forum by filing a writ application before the High Court. No specific findings were made on the merits of the GST dispute itself.

Facts

The petitioner, M/s. CJ Darcl Logistics Limited, filed a writ application before the Jharkhand High Court challenging an order or action related to GST. The respondents were the Union of India and others, including CGST. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court by filing a writ petition, which is not the appropriate forum for the matter. The petitioner sought permission to withdraw the application to avail of an alternative remedy.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ application to pursue an alternative remedy? Petitioner's Argument: The petitioner sought permission to withdraw the writ application to avail of an alternative remedy. Revenue's Argument: The CGST counsel did not object to the withdrawal of the application.