M S Radhe Enterprises And Another vs. Union Of INDIA And Others

Facts

The petitioners, M/s Radhe Enterprises and another, filed a writ petition (CWP-4503-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Union of India and others. The specific tax period(s), the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court allowed the petitioners' request to withdraw the writ petition. The reasoning provided is that the learned counsel for the petitioners, having argued the matter at some length, submitted that he be permitted to withdraw the petition. This withdrawal was sought to enable the petitioners to avail other admissible remedies and to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if they chose to do so. The Court's decision to dismiss the petition as withdrawn is based solely on the petitioner's submission and request. No specific findings on any substantive GST issues were made, as the petition was not adjudicated on merits. The ratio decidendi is that a party can withdraw a writ petition to pursue alternative remedies, including statutory appeals, if permitted by the court.

Key Issues

The Court had to decide whether to permit the petitioners to withdraw the writ petition. The petitioners' counsel argued that they be allowed to withdraw the petition to pursue other remedies available in law, including filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if they were so advised. The respondents' arguments are not recorded in the judgment.