Ms H S Steel Industries vs. Union Of INDIA And Others

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court dismissed the writ petition as withdrawn with the liberty granted to the petitioner to file a fresh petition challenging the final order passed on December 08, 2025. The Court explicitly clarified that this decision does not express any opinion on the merits of the matter or the maintainability of the original writ petition. The ratio decidendi is that a party can withdraw a proceeding with liberty to file afresh if a subsequent event necessitates a new challenge, provided no opinion is expressed on the merits.

Facts

The petitioner, M/s H.S. Steel Industries, filed a writ petition before the High Court of Punjab and Haryana. During the pendency of this writ petition, a final order was passed on December 08, 2025, under Sections 74 and 122 of the Central Goods and Services Tax Act, 2017. The petitioner's counsel submitted that they wished to withdraw the current writ petition with the liberty to file a fresh one to challenge the newly passed final order. The respondents are the Union of India and others.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file a fresh petition challenging the subsequent order passed under Sections 74 and 122 of the CGST Act, 2017. The petitioner argued that a final order has been passed during the pendency of the writ petition, and they wish to challenge this new order. Therefore, they sought permission to withdraw the current petition and file a fresh one. The respondents' arguments are not recorded in the judgment.