Mohammad Safi Alam vs. Union Of INDIA And Ors.

Facts

The petitioner, Mohammad Safi Alam, filed a writ application before the High Court challenging an order or action related to GST. At the time of filing, the GST Appellate Tribunal was not operational. Subsequently, the GST Appellate Tribunal became functional. The petitioner has since filed a statutory appeal before this Tribunal concerning the same matter that was the subject of the writ petition. Due to the availability of the statutory appellate remedy, the petitioner expressed unwillingness to proceed with the instant writ application.

Held

The Court noted that the GST Appellate Tribunal is now in existence and functioning. The petitioner has also filed a statutory appeal before the Tribunal concerning the subject matter of the writ petition. Given these circumstances, the petitioner expressed their unwillingness to pursue the writ application. Consequently, the Court dismissed the writ petition as withdrawn. The Court did not decide on the merits of the underlying GST dispute, as the matter was withdrawn by the petitioner.

Key Issues

1. Whether the writ petition should be entertained when a statutory appellate remedy before the GST Appellate Tribunal is available and has been availed by the petitioner. The petitioner argued that at the time of filing the writ application, the GST Appellate Tribunal was not in operation, justifying the initial approach to the High Court. However, with the Tribunal now functioning, the petitioner submitted that they are no longer willing to proceed with the writ petition. The revenue's contentions are not recorded in the judgment.