M/S Continental Engines LTD. vs. The Commissioner Of Central Excise, And GST- Jaipur I

Facts

The petitioner, M/s Continental Engines Ltd., filed a D.B. Civil Writ Petition No.4707/2023 before the High Court of Judicature for Rajasthan, Bench at Jaipur. Subsequently, the petitioner filed a D.B. Review Petition (Writ) No.252/2023. The respondents were the Commissioner of Central Excise and GST-Jaipur I and the Joint Commissioner, Central Goods and Service Tax Division-C, Alwar. The specific tax period and the amount in dispute are not recorded in this order. The procedural history leading to the review petition is not detailed, other than its filing after the original writ petition.

Held

The Court allowed the petitioner's request to withdraw the review petition. The Court granted the petitioner liberty to challenge the order of the CESTAT by taking recourse to such remedy as may be available under the law. Consequently, the review petition was dismissed as withdrawn. The Court's decision was based on the petitioner's expressed desire to pursue a different legal avenue concerning the CESTAT order, rather than continuing with the review petition. No specific findings on the merits of the original writ petition or the CESTAT order were made, as the matter was disposed of on the withdrawal request.

Key Issues

The primary issue before the Court was whether to allow the petitioner's request to withdraw the review petition. The petitioner sought to withdraw the review petition with liberty to challenge the order of the CESTAT (Customs, Excise & Service Tax Appellate Tribunal) by taking recourse to such remedy as may be available under the law. The Court had to decide whether to grant this liberty and dismiss the review petition as withdrawn. The petitioner argued for withdrawal with liberty to pursue alternative remedies. The respondents' stance on this specific request is not recorded in the judgment.