Narayan Chandra Sarkar vs. The Union Of INDIA, Through The Secretary, Ministry Of Finance, Department Of Revenue

Facts

The petitioner, Narayan Chandra Sarkar, filed a writ petition before the Jharkhand High Court. The respondents were the Union of India and various authorities under the Central Goods & Service Tax (CGST) and Central Excise department, including the Assistant Commissioner, Joint Commissioner (Appeals), and Principal Commissioner. The petition challenged an order or action passed by one of these authorities. The specific tax period(s) and the amount in dispute were not explicitly recorded in the provided judgment excerpt. The procedural history indicates that the petitioner sought to withdraw the petition to avail of an alternate remedy.

Held

The Court granted the petitioner's request for leave to withdraw the writ petition. The liberty to avail of the alternate remedy provided under the law was also granted. The Court explicitly stated that all contentions of all parties were left open, meaning no findings were made on the merits of the case. The petition was disposed of with liberty as prayed for, and no costs were imposed. The Court did not decide any substantive issues related to GST law or the specific action being challenged, as the case was withdrawn before any such adjudication.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to avail of the alternate remedy provided under the law? The petitioner, through their counsel, sought leave to withdraw the petition, stating they wished to pursue an alternate remedy. The Revenue did not record any specific arguments against this request in the provided excerpt. The Court was therefore primarily deciding on the procedural aspect of allowing the withdrawal with liberty to pursue other legal avenues.