Nav Durga Oil And General Mills vs. Union Of INDIA And Others

Facts

The petitioner, Nav Durga Oil & General Mills, filed a writ petition before the High Court of Punjab and Haryana challenging an order or action by the revenue authorities. The specific order or action, the tax period(s), and the amount in dispute are not detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition. The respondents are the Union of India and others, represented by the CBIC.

Held

The Court noted the petitioner's concession that a statutory remedy of appeal is available under Section 107 of the Central Goods and Services Tax Act, 2017. Based on this concession, the petitioner sought permission to withdraw the writ petition to pursue the appellate remedy. The Court found no impediment to this request. Therefore, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to avail the remedy of appeal as prayed for. The Court's decision is based on the principle that where an effective alternative remedy exists and the petitioner wishes to pursue it, the writ petition can be withdrawn.

Key Issues

1. Whether the order under challenge is appealable under the Central Goods and Services Tax Act, 2017? The petitioner, through its counsel, conceded that a statutory remedy of appeal is available under Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner's argument was to seek permission to withdraw the writ petition to avail this appellate remedy. The respondents, represented by the CBIC, did not present any arguments as the petitioner conceded the availability of the appeal.