Ms Sarbaat Tube Mills INDIA vs. Union Of INDIA And Others

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be permitted to withdraw the writ petition with the liberty to file a fresh petition challenging the final order passed on December 08, 2025, under Sections 74 and 122 of the Central Goods and Services Tax Act, 2017. The Court explicitly clarified that its decision to permit withdrawal with liberty to refile does not constitute any expression of opinion on the merits of the matter or the maintainability of the original writ petition. The ratio decidendi is that a party should be allowed to withdraw a pending proceeding if a subsequent event renders the original challenge infructuous or necessitates a new challenge, without prejudice to the merits of the case.

Facts

The petitioner, M/s Sarbaat Tube Mills India, 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 sought permission to withdraw the current writ petition with the liberty to file a fresh one challenging the newly passed final order. The respondents included 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 Central Goods and Services Tax Act, 2017. The petitioner argued that since a final order has been passed during the pendency of the writ, it would be more appropriate to challenge that specific order. The respondents' contentions are not recorded in the judgment.