M/S Atri Aromatics vs. State Of U.P. And Another
Facts
The petitioner, M/s Atri Aromatics, filed a writ petition before the Allahabad High Court challenging an order or action by the State of U.P. and another respondent. The petitioner sought to withdraw the writ petition and requested liberty to file an appeal under Section 107 of the Goods and Services Tax Act, 2017. A key submission made by the petitioner was that the period spent pursuing the writ petition should be excluded by the appellate authority when considering the appeal. The Court noted that for exclusion, the petitioner would need to move an appropriate application in accordance with law.
Held
The Court held that the petitioner's request for withdrawal of the writ petition is granted. The petitioner is given liberty to file an appeal under Section 107 of the Goods and Services Tax Act, 2017. Regarding the exclusion of time spent pursuing the writ petition, the Court observed that the petitioner is required to move an appropriate application in accordance with law before the appellate authority. Once such an application is made, it shall be dealt with in accordance with law. The writ petition was dismissed as withdrawn with the liberty to file an appeal, subject to these observations. No specific amount in dispute or tax periods were mentioned in the judgment.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition and file an appeal under Section 107 of the Goods and Services Tax Act, 2017? 2. Whether the period spent by the petitioner in pursuing the writ petition should be excluded by the appellate authority for the purpose of filing the appeal? Petitioner's Arguments: The petitioner argued that they should be allowed to withdraw the writ petition and file an appeal under Section 107 of the GST Act. Crucially, they contended that the time taken to pursue the present writ petition should be excluded by the appellate authority when considering the appeal. Revenue's Arguments: The judgment does not record any specific arguments made by the respondent revenue authorities.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:26098-DB Chief Justice's Court Case :- WRIT TAX No. - 185 of 2025 Petitioner :- M/s Atri Aromatics Respondent :- State of U.P. and another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.
Learned counsel for the petitioner seeks withdrawal of the writ petition with liberty to file appeal under Section 107 of the Goods and Services Tax Act, 2017. 2. Submissions have been made that the period which has been spent by the petitioner in pursuing the present petition may be ordered to be excluded by the appellate authority.
For the purpose of seeking exclusion, the petitioner is required to move appropriate application in accordance with law. Once application in this regard is made, the same shall be dealt with in accordance with law.
The writ petition, as prayed, is dismissed as withdrawn with liberty to file appeal subject to the observations made hereinbefore. Order Date :- 24.2.2025 Sandeep/Pkb (Kshitij Shailendra, J) (Arun Bhansali, CJ) SANDEEP KUMAR High Court of Judicature at Allahabad
The judgment continues below.
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Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.