Ms Best Agrochem PVT LTD Now Ms Best Agrolife Ltdand Others vs. Union Of INDIA And Others

Facts

The petitioners, M/s Best Agrochem Pvt. Ltd. (now M/s Best Agrolife Ltd.) and others, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Union of India and others. The petitioners sought to withdraw the petition to pursue other available legal remedies, including filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if they were so advised. The specific tax period(s), 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 permitted the petitioners to withdraw the writ petition. The reasoning provided was based on the submission of the petitioners' counsel, who sought to withdraw the petition to pursue alternative remedies, specifically mentioning the option to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The Court did not delve into the merits of the case or the underlying dispute. The ratio decidendi is that a petitioner can withdraw a writ petition to pursue statutory remedies, provided such withdrawal is permitted by the court. The operative direction was that the petition was dismissed as withdrawn.

Key Issues

1. Whether the petitioners 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? Petitioner's Argument: The learned counsel for the petitioners submitted that they be permitted to withdraw the petition to enable them to avail such other remedies as shall be admissible in law, and to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if so advised. Revenue/State's Argument: The judgment records no argument for the respondents.