M/S Ram Lal Rajinder Kumar Th Rajinder Kumar vs. Ut Of J And Th Commissioner Secretary TO Government Finance Department Jammu And Others

Held

The Court permitted the petitioner to withdraw the writ petition. The withdrawal was granted with liberty to the petitioner to assail the impugned order dated July 23, 2024, passed under Section 73(9) of the J&K GST Act, by filing an appeal under Section 107 of the Act. The Court did not decide on the merits of the case or the condonation of delay. Instead, it directed the petitioner to approach the appropriate appellate authority for condonation of the delay in filing the appeal. The Court also acknowledged the Revenue's submission that the petitioner could claim the benefit of Section 14 of the Limitation Act for the period the writ petition was pending. No specific directions were given by the High Court regarding the condonation of delay itself, leaving that to the appellate authority.

Facts

The petitioner, M/s Ram Lal Rajinder Kumar, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh challenging an order dated July 23, 2024, passed under Section 73(9) of the J&K GST Act. The petitioner's counsel, after arguing the matter, sought permission to withdraw the petition. The intention was to file an appeal under Section 107 of the Act against the impugned order. However, the time limit for filing such an appeal had expired, and the petitioner sought condonation of delay. The Revenue's counsel suggested that the petitioner could move an application for condonation of delay before the appropriate authority and also claim the benefit of Section 14 of the Limitation Act for the period the petition was pending before the High Court.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file an appeal under Section 107 of the J&K GST Act against the order dated July 23, 2024, passed under Section 73(9) of the Act. 2. Whether the delay in filing the appeal under Section 107 of the Act should be condoned. Petitioner's Arguments: The petitioner argued that they should be allowed to withdraw the writ petition to pursue an appeal under Section 107 of the J&K GST Act. They further contended that the delay in filing the appeal should be condoned, implicitly suggesting that the High Court could direct the appellate authority to consider the condonation application. Revenue's Arguments: The Revenue submitted that the petitioner should be at liberty to move an appropriate application to condone the delay before the appropriate authority. They also suggested that the petitioner could claim the benefit of Section 14 of the Limitation Act for the period the writ petition was pending before the High Court.