M/S Shivam Enterprises Th Sonika Jamwal vs. Ut Of J And K 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 the liberty to the petitioner to assail the order dated 25.07.2024, passed under Section 73(9) of the J&K GST Act, by preferring an appeal under Section 107 of the Act. The Court noted the petitioner's submission that the time to prefer the appeal had expired and that they sought condonation of the delay. The respondents' counsel indicated that the petitioner could move an appropriate application for condonation of delay before the relevant authority and claim the benefit of Section 14 of the Limitation Act. The Court explicitly stated that the writ petition is dismissed as withdrawn with the liberty as prayed for. No specific finding was made on the merits of the case or the condonation of delay, as the matter was disposed of on withdrawal.

Facts

The petitioner, M/s Shivam Enterprises, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Jammu. The petition challenged an order dated 25.07.2024, passed under Section 73(9) of the J&K GST Act by an unspecified authority. 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 aforementioned order. However, the time limit for preferring this appeal had already expired, and the petitioner requested condonation of the delay. The respondents' counsel stated that the petitioner was at liberty to move an appropriate application for condonation of delay before the relevant authority and to claim the benefit of Section 14 of the Limitation Act for having pursued the writ petition.

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 25.07.2024, passed under Section 73(9) of the Act, and if so, whether the delay in filing the appeal should be condoned. Petitioner's Argument: The petitioner argued that they should be allowed to withdraw the writ petition to pursue a statutory appeal under Section 107 of the J&K GST Act. They acknowledged that the time limit for filing this appeal had expired and requested that the delay be condoned. The petitioner sought liberty to assail the order dated 25.07.2024, passed under Section 73(9) of the Act, via the appeal. Revenue's Argument: The respondents submitted that the petitioner is free to move an appropriate application to the concerned authority for condoning the delay in filing the appeal. They also stated that the petitioner could claim the benefit of Section 14 of the Limitation Act for the period spent pursuing the writ petition.