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 they had filed a statutory appeal against the impugned order under Section 107 of the Uttarakhand GST Act, and this appeal had been listed for hearing. Consequently, the petitioner no longer wished to press the writ petition. The Court found no impediment to allowing the withdrawal. The operative direction was to dismiss the writ petition as withdrawn.

Facts

The petitioner filed a writ petition before the High Court of Uttarakhand challenging an order under the GST Act. The petitioner subsequently filed an application (IA/2/2025) seeking to withdraw the writ petition. The petitioner's counsel submitted that a statutory appeal against the impugned order had been filed under Section 107 of the Uttarakhand GST Act and that the appeal had been listed for hearing. Therefore, the petitioner no longer wished to press the writ petition.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition, given that a statutory appeal has been filed and listed for hearing against the impugned order under Section 107 of the Uttarakhand GST Act. Petitioner's argument: The petitioner argued that since a statutory appeal has been filed and is now listed for hearing, they do not wish to pursue the present writ petition and therefore seek its withdrawal. They have moved a specific application for this purpose. Revenue/State's argument: The judgment records no specific argument from the State's counsel regarding the withdrawal application.