Ms Batala Metal Industries vs. Union Of INDIA And Others

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court explicitly stated that the writ petition was dismissed as withdrawn with liberty to the petitioner to file a fresh petition challenging the subsequent order. The Court clarified that its decision to allow withdrawal carried no expression of opinion on the merits of the matter or even the maintainability of the original writ petition. The ratio decidendi is that a party can withdraw a writ petition with liberty to file a fresh one if a subsequent order supersedes the subject matter of the original petition, provided no opinion is expressed on the merits.

Facts

The petitioner, M/s Batala Metal 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 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 filed under Article 226 of the Constitution of India, challenging an order passed under Sections 74 and 122 of the Central Goods and Services Tax Act, 2017, with liberty to file a fresh petition to challenge a subsequent final order passed during the pendency of the writ petition. Petitioner's contention: The petitioner argued that a final order had been passed on December 08, 2025, under Sections 74 and 122 of the CGST Act, 2017. Therefore, they requested permission to withdraw the present writ petition and sought liberty to file a fresh petition to challenge this new order. Revenue/State's contention: No specific contention was recorded for the respondents regarding the withdrawal of the petition.