Ms Citizen Industries vs. Union Of INDIA And Others

Held

The Court held that the petitioner should be permitted to withdraw the writ petition. The reasoning was based on the petitioner's submission that a final order under Sections 74 and 122 of the Central Goods and Services Tax Act, 2017, had been passed during the pendency of the writ petition. The Court granted the petitioner the liberty to file a fresh writ petition to challenge this subsequent order. The Court explicitly clarified that its decision to allow the withdrawal and grant liberty to file a fresh petition did not involve any expression of opinion on the merits of the matter or the maintainability of the original writ petition. The operative direction was to dismiss the writ petition as withdrawn with the aforementioned liberty.

Facts

The petitioner, M/s Citizen Industries, filed a writ petition before the Punjab and Haryana High Court. 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? Petitioner's contention: The petitioner argued that since a final order has been passed during the pendency of the writ petition, it would be appropriate to withdraw the current petition and file a fresh one to challenge the said order. Revenue's contention: The judgment does not record any specific argument from the revenue or state respondents on this issue. However, the court ultimately granted the petitioner's request.