Kulbhushan And Anr vs. Union Of INDIA And Anr

Held

The Court allowed the petitioners to withdraw their petition. The reasoning was based on the petitioners' realization of a procedural mistake in not impleading the State of Punjab as a necessary party to a challenge against the vires of the Punjab Goods and Services Tax Act, 2017. The petitioners sought liberty to file a fresh petition with better particulars and impleading the necessary parties. The respondents did not raise any objection to this request. Therefore, the Court granted the liberty to withdraw and refile. The substantive challenge to the vires of the sections was not decided on merits.

Facts

The petitioners, Kulbhushan and another, challenged the vires of Sections 69 read with Section 132 of the Punjab Goods and Services Tax, 2017. They had been arrested but subsequently enlarged on bail under Section 167(2) of the Code of Criminal Procedure, 1973. The petitioners sought to withdraw their petition with liberty to refile it with better particulars, including impleading necessary parties. The respondents, Union of India and another, did not object to this request. The Court was informed that similar provisions were under challenge in another pending writ petition.

Key Issues

1. Whether Sections 69 read with Section 132 of the Punjab Goods and Services Tax, 2017 are ultra vires the Constitution. The petitioners argued that these provisions are unconstitutional. The respondents did not present arguments on the merits of the challenge as the petitioners sought to withdraw the petition. The Court had to decide whether to allow the withdrawal and grant liberty to refile. The procedural issue was whether the State of Punjab was a necessary party to a challenge to the vires of a State Act. The petitioners' counsel realized the omission of the State of Punjab as a party and sought to withdraw. The respondents did not object to the withdrawal.