M/S Janki Electricals And Construction vs. The Union Of INDIA

Facts

The petitioner, M/s Janki Electricals and Construction, through its proprietor Sanjeet Kumar, filed a writ application before the Patna High Court. The respondents were the Union of India through the Commissioner (Appeals) of Central GST and CX, the Assistant Commissioner, CCST and Central Excise Division, Bhagalpur, and the Superintendent, Excise and Service Taxes, Range-Munger-II, Munger. The specific tax period and the order or action under challenge, along with the amount in dispute, are not detailed in the provided text. The procedural history is limited to the filing of the writ application.

Held

The Court granted the petitioner's request to withdraw the writ application with liberty to approach the Tribunal. The Court noted that the learned Additional Solicitor General had no objection to this course of action. Consequently, the application was dismissed as withdrawn, with the liberty granted to the petitioner. The Court further directed that if any question of limitation arises before the Tribunal, the period spent by the petitioner in pursuing the writ application before the High Court should be considered for condonation of delay.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ application with liberty to avail their remedy before the Tribunal? Petitioner's argument: The petitioner, through their counsel Mr. Sanjay Kumar, sought permission to withdraw the writ application and avail their remedy before the Tribunal. Revenue's argument: The learned Additional Solicitor General, representing the respondents, had no objection to the petitioner's request for withdrawal.