Shan Mohammad S/O Faujdar vs. Union Of INDIA

Facts

The petitioner, Shan Mohammad, filed a writ petition before the High Court of Rajasthan, Bench at Jaipur, challenging an order passed by the State Tax Officer, Anti Evasion-I, Bhiwadi, Division-Alwar, Rajasthan. The petition was filed in 2018. The respondents included the Union of India, the Chairman of the GST Council, the State of Rajasthan, the Commissioner of Central Goods and Service Tax, and the State Tax Officer. The petitioner sought relief against the penalty order.

Held

The Court noted that the learned counsel for the petitioner, on instructions, was not pressing the writ petition and sought liberty to avail the appellate remedy against the penalty order. The petitioner requested reasonable time to file the appeal, given that the petition had been pending since 2018. Consequently, the High Court dismissed the writ petition as not pressed. However, it granted liberty to the petitioner to avail the appellate remedy. The Court further directed that if the petitioner files the appeal within four weeks from the date of the order, the appellate authority shall treat the appeal as within the period of limitation.

Key Issues

1. Whether the petitioner is entitled to pursue the writ petition as filed, or if an alternative appellate remedy is to be availed, considering the pendency of the matter since 2018. Petitioner's Argument: The petitioner, on instructions, did not press the writ petition and sought liberty to avail the appellate remedy. They requested reasonable time to file the appeal due to the petition's long pendency. Respondents' Argument: The judgment does not record any specific arguments from the respondents regarding the issues raised by the petitioner. The focus was on the petitioner's decision to withdraw the writ petition.