Meeradhan Enterprises, Through One Of Its Proprietor, Namely, Kumar Nilesh vs. Union Of INDIA, Through The Commissioner Of Central Goods And Services Tax And Central Excise

Facts

The petitioner, Meeradhan Enterprises, filed a writ petition before the Jharkhand High Court challenging an order in appeal. The petition was initially filed when the GST Appellate Tribunal was not functioning. The petitioner's counsel informed the Court that the Tribunal is now operational and sought permission to withdraw the current petition to file an appeal before the Tribunal. The petitioner requested 30 days to file the appeal and for the Tribunal to decide it on merits. The petition was instituted on 05.02.2025.

Held

The Court granted the petitioner leave to withdraw the writ petition with liberty to file an appeal before the GST Appellate Tribunal. The Court directed that if the appeal is filed within 30 days from the date of the order, after complying with all formalities, the Tribunal shall decide the appeal on its merits. This direction was given without considering the issue of limitation, acknowledging that the petitioner had instituted the writ petition on 05.02.2025 and was pursuing it bona fide. The Court explicitly stated that all contentions of all parties on the merits of the matter are left open to be decided by the Tribunal. The petition was disposed of as withdrawn with liberty granted in the aforementioned terms, and no order for costs was made.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition to pursue an appeal before the GST Appellate Tribunal, given that the Tribunal is now functioning? 2. Whether the GST Appellate Tribunal should be directed to decide the appeal on merits, considering the petitioner's bona fide pursuit of the writ petition and the delay caused by the non-functioning of the Tribunal? Petitioner's Arguments: The petitioner argued that the writ petition was filed due to the non-availability of the GST Appellate Tribunal. Now that the Tribunal is functional, they wish to withdraw the writ petition and file an appeal there. They requested 30 days to file the appeal and sought a direction for the Tribunal to decide the appeal on its merits, without being prejudiced by the limitation period, as they had been pursuing the matter bona fide in the High Court since 05.02.2025. Respondents' Arguments: The judgment does not record any specific arguments from the respondents regarding the petitioner's request to withdraw or the directions to the Tribunal.