M/S Vrinda Engineers PVT. LTD. Represented Thro Its Finance Manager, Shri Atma Ram Paharia vs. State Of Jharkhand

Facts

M/s Vrinda Engineers Pvt. Ltd. (Petitioner) filed a writ petition before the Jharkhand High Court challenging an order passed by the Joint Commissioner (Appeals), Central GST & Central Excise (Respondent No. 3). The Petitioner sought to withdraw the petition with liberty to appeal the impugned order before the GST Appellate Tribunal. The Petitioner also requested that all contentions, including the one regarding the appeal filed before the first Appellate Authority not being barred by limitation, be kept open. The Petitioner stated that the appeal would be filed within four weeks from the date of the order.

Held

The Court granted the Petitioner leave to withdraw the writ petition with liberty to file an appeal before the GST Appellate Tribunal, as prayed. The Court directed that if the appeal is filed within four weeks from the date of the order, and all legal formalities are complied with, the Appellate Tribunal should not dismiss such appeal solely on the ground of limitation. Furthermore, the Court held that all contentions of the Petitioner, including the argument that the first appeal was filed within the prescribed period of limitation, and the contention that mere uploading of the Order-in-Original on the website does not constitute sufficient service of notice, as well as all contentions of the respondents, are kept open to be determined by the Tribunal, provided an appeal is filed within the stipulated four weeks. The petition was disposed of in terms of the liberty granted.

Key Issues

1. Whether the Petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal before the GST Appellate Tribunal? 2. Whether the contentions of the Petitioner, including the issue of limitation for the appeal filed before the first Appellate Authority, should be kept open for determination by the Tribunal? Petitioner's Arguments: The Petitioner, through its counsel, sought leave to withdraw the petition with liberty to appeal the impugned order before the Tribunal. They specifically requested that all their contentions, particularly the one that the appeal filed before the first Appellate Authority was not barred by limitation, be preserved. The Petitioner also undertook to file the appeal within four weeks. Revenue/State's Arguments: The judgment does not record any specific arguments made by the respondents (State of Jharkhand and the Superintendent, CGST & CX) regarding the withdrawal of the petition or the preservation of contentions.