Ms Albonair Private Limited vs. The State Tax Officer

Held

The Court allowed the application for withdrawal. The reasoning was based on the petitioner's submission that a statutory appeal had been filed under Section 107 of the Uttarakhand GST Act and that this appeal had been listed for hearing. Given the availability and active pursuit of the statutory remedy, the Court found no impediment to allowing the withdrawal of the writ petition. The ratio decidendi is that a writ petition can be dismissed as withdrawn when the petitioner has elected to pursue and has had listed for hearing a statutory appeal against the order impugned in the writ petition. The operative direction was that the writ petition be dismissed as withdrawn.

Facts

The petitioner filed a writ petition challenging an order under the Uttarakhand GST Act. The petitioner's counsel informed the Court that a statutory appeal against the impugned order had been filed under Section 107 of the Uttarakhand GST Act. The appeal has since been listed for hearing. Consequently, the petitioner sought to withdraw the present writ petition by filing an application (IA/2/2025). The Court considered the reasons provided for the withdrawal.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition. This issue turns on the petitioner's submission that a statutory appeal has been filed and listed for hearing, rendering the writ petition infructuous. The petitioner argued that since the statutory remedy under Section 107 of the Uttarakhand GST Act is now available and being pursued, the writ petition should be allowed to be withdrawn. The revenue or State did not record any specific argument against the withdrawal.