M/S Vivek Pharmachem INDIA LTD. vs. Union Of INDIA

Held

The Court held that the petitioner should be granted liberty to avail the remedy of appeal against the adjudication order dated July 23, 2024. The Court reasoned that the writ petition was filed earlier, and a subsequent order has been passed, necessitating a different course of action for the petitioner. The ratio of the decision is that when a new order is passed during the pendency of a writ petition, the petitioner should be permitted to pursue the statutory appellate remedy available to them. The operative direction was to dispose of the writ petition with liberty to the petitioner to file an appeal.

Facts

The petitioner, M/s Vivek Pharmachem India Ltd., filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. During the pendency of this petition, an adjudication order dated July 23, 2024, was passed against the petitioner. The petitioner sought liberty from the High Court to pursue the appellate remedy against this newly passed adjudication order. The respondents were the Union of India and the Assistant Commissioner, Central Goods and Services Tax, Division-1, Jaipur.

Key Issues

1. Whether the petitioner should be granted liberty to avail the remedy of appeal against the adjudication order dated July 23, 2024, passed during the pendency of the writ petition? The petitioner argued that since a new order has been passed, they should be allowed to pursue the statutory remedy of appeal. The respondents did not record any specific arguments in the judgment regarding this request.