M/S A F Traders Khasra No. 206 Mauja Raipur Paragana Bhagwanpur vs. Commissioner Uttarakhand State G S T Commissionerate
Original PDF →Facts
The petitioner filed a writ petition before the High Court challenging an order or action by a GST authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The present proceeding concerns an application for withdrawal of the writ petition.
Held
The Court allowed the withdrawal of the writ petition. The petitioner's submission that they intend to pursue the alternative remedy under Section 107 of the CGST/SGST Act was accepted. Consequently, the writ petition was dismissed as withdrawn, with the liberty granted to the petitioner to approach the appropriate authority under Section 107. The Court directed that if the petitioner avails this liberty, the concerned authority shall decide the matter in accordance with the law. No other issues were decided, and no specific findings were made on the merits of the original challenge.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition. Petitioner's contention: The petitioner seeks to withdraw the petition to avail the alternative remedy provided under Section 107 of the CGST/SGST Act. Revenue/State's contention: The judgment records no specific argument from the learned Brief Holder for the State.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
2025:UHC:2136 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
IA No. 2 of 2025 In WPMS/1909/2022
Hon'ble Rakesh Thapliyal, J.
Mr. Akshay Pradhan, learned counsel for the petitioner.
Mr. Tarun Lakhera, learned Brief Holder for the State.
Withdrawal application has been filed by the petitioner seeking withdrawal of the petition.
Learned counsel for the petitioner submits that the petitioner is intended to avail alternative remedy, as provided under Section 107 of CGST/SGST Act.
In view of the submission as advanced by the learned counsel for the petitioner, instant writ petition is dismissed as withdrawn with the aforesaid liberty. If such a liberty is availed by the petitioner, the concerned authority may decide the same as per law.
(Rakesh Thapliyal, J.)
2025 Parul
2025:UHC:2136
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.