M/S Bmw INDIA PVT LTD vs. Union Of INDIA And Others

Facts

The petitioner, M/s BMW India Pvt. Ltd., filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition challenged an order dated 29.08.2025, identified as Annexure P-1. The respondents were the Union of India and others. The petitioner sought to withdraw the petition to file an appeal under Section 112 of the Central Goods and Services Tax Act, 2017, against the impugned order. The respondents' counsel had no objection to this request. The Court considered the withdrawal and the liberty sought by the petitioner.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner, M/s BMW India Pvt. Ltd., to file an appeal under Section 112 of the Central Goods and Services Tax Act, 2017, challenging the impugned order dated 29.08.2025. The Court explicitly clarified that by granting this liberty, it had neither commented on the merits of the case nor on the maintainability or entertainability of the remedy that the petitioner intended to avail. The decision to dismiss the petition was based solely on the petitioner's request for withdrawal and the respondents' lack of objection, without any adjudication on the substantive issues.

Key Issues

1. Whether the petitioner should be permitted to withdraw the present writ petition to file an appeal under Section 112 of the Central Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that withdrawing the writ petition and pursuing the statutory remedy of appeal under Section 112 of the CGST Act, 2017, would be the appropriate course of action to challenge the impugned order dated 29.08.2025. They sought liberty to file this appeal. Respondents' contention: The respondents, represented by the Senior Standing Counsel-CBIC, stated that they had no objection to the petitioner's prayer for withdrawal and the liberty to file the appeal.