L S Power Control Private Limited vs. Union Of INDIA And Others

Facts

The petitioner, L.S. Power Control Private Limited, filed a Writ Petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Union of India through its Secretary, Ministry of Finance, and the Department of Revenue. After arguing for some time, the petitioner's learned counsel sought permission to withdraw the writ petition. The Court granted liberty to the petitioner to file an Appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017. The Court also directed that if such an appeal is preferred, the concerned appellate authority shall decide it on its merits without delving into the question of limitation.

Held

The Court held that the petitioner is entitled to withdraw the Writ Petition. It was held that the petitioner should be granted liberty to file an Appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017. The Court further directed that if such an appeal is filed, the appellate authority shall decide the same on its merits, without considering the limitation period. The reasoning appears to be based on allowing the petitioner to pursue the available statutory remedy. The operative direction is to permit withdrawal with liberty to file an appeal, with the appellate authority to decide on merits, disregarding limitation.

Key Issues

1. Whether the petitioner is entitled to withdraw the present Writ Petition with liberty to file an Appeal under Section 107 of the Haryana Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner, through its counsel, argued for withdrawal of the writ petition and sought liberty to pursue the statutory remedy of appeal. Revenue's contention: The judgment records no specific argument from the revenue or state respondents regarding the withdrawal of the petition or the liberty to file an appeal.