Sushil Jain vs. Union Of INDIA And Others

Facts

The petitioner, Sushil Jain, filed a writ petition (CWP-5845-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Union of India and others. The petition was argued at length. The petitioner's counsel then sought permission to withdraw the petition. The reason for withdrawal was to enable the petitioner to pursue other available legal remedies, including potentially filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute were not recorded in the judgment.

Held

The Court held that the petitioner's request to withdraw the writ petition was granted. The Court permitted the petitioner to withdraw the petition with the liberty to avail such other remedies as shall be admissible in law. This included the specific liberty to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if the petitioner was so advised. The Court's decision was based on the petitioner's submission and the lack of objection from the revenue. The operative direction was to dismiss the petition as withdrawn with the liberty granted. No specific issues regarding GST law were decided on merits.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to avail other remedies, including filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017? The petitioner argued that they should be allowed to withdraw the petition to pursue alternative legal avenues, specifically mentioning the option to file an appeal under Section 107 of the CGST Act, 2017, if they were advised to do so. The revenue or State did not record any specific arguments against this request in the judgment.