Goyal Brothers vs. State Of Punjab And Others

Facts

The petitioner, Goyal Brothers, filed a writ petition before the Punjab & Haryana High Court challenging an order. The respondents were the State of Punjab and others. The specific order under challenge was an adjudicatory order dated 20.05.2026, passed under Section 74 of the Central Goods and Services Tax Act, 2017. The petition was listed for hearing on 25.05.2026. The amount in dispute and the tax period were not explicitly stated in the provided text. The procedural history involved the filing of this writ petition before the High Court.

Held

The Court held that the petitioner is permitted to withdraw the writ petition. The reasoning was based on the petitioner's explicit request to withdraw the petition. The Court granted liberty to the petitioner to file a fresh petition on the same cause of action and to challenge the adjudicatory order dated 20.05.2026 passed under Section 74 of the Central Goods and Services Tax Act, 2017. No specific findings were made on the merits of the case or the validity of the order under Section 74, as the petition was withdrawn before any substantive adjudication.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to file a fresh one on the same cause of action and to challenge the order dated 20.05.2026. This issue turns on the procedural rules governing the withdrawal of petitions before the High Court. The petitioner, through their counsel, argued for the withdrawal of the petition with liberty to file a fresh one. The respondents, represented by the Additional Advocate General, Punjab, did not present any arguments against the withdrawal as recorded in the judgment.