Chandigarh Distllers And Bottlers Limited vs. Addtional Commissioner CGST Sub Commissionerate Mohali And Others

Facts

The petitioner, M/s Chandigarh Distillers & Bottlers Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Additional Commissioner of Central Goods & Service Tax and others. The petition challenged an order dated 17.01.2025. After arguing the matter, the learned counsel for the petitioner sought permission to withdraw the petition.

Held

The Court permitted the petitioner to withdraw the writ petition. The reasoning was based on the petitioner's fair submission that they wished to pursue the statutory remedy available under Section 107 of the Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act before the Appellate Authority. The Court found this to be a permissible course of action. The operative direction was to dismiss the petition as withdrawn, allowing the petitioner to pursue their appeal. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to pursue the statutory remedy of appeal before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act? Petitioner's Contention: The petitioner argued that they should be allowed to withdraw the writ petition to enable them to assail the impugned order dated 17.01.2025 before the Appellate Authority, as provided under Section 107 of the relevant GST Acts. Respondents' Contention: The judgment records no specific argument from the respondents regarding the withdrawal of the petition.