M/S Calcutta Industrial Supply Corporation Thro Its Partner Shri Anjan Mukherjee vs. Union Of INDIA Through The Secretary Ministry Of Finance

Facts

The petitioner, M/s Calcutta Industrial Supply Corporation, filed a writ petition before the Jharkhand High Court. The petition was against the Union of India and various GST authorities, including the Directorate General of Goods & Services Tax Intelligence and the Deputy/Assistant Commissioner (Adjudication). Damodar Valley Corporation was listed as a proforma respondent. The petitioner sought to withdraw the petition because a final order had been passed in the matter, and the petitioner had subsequently appealed this order before the Appellate Authority. The Court granted the petitioner's request to withdraw the petition.

Held

The Court granted the petitioner's request for leave to withdraw the writ petition. The Court's decision was based on the petitioner's submission that a final order had been passed in the matter and that the petitioner had appealed this order before the Appellate Authority. By granting the withdrawal, the Court acknowledged the petitioner's pursuit of alternative remedies. The Court explicitly stated that all contentions of all parties were left open, meaning that the withdrawal would not prejudice any arguments or claims that could be raised in the ongoing appeal proceedings before the Appellate Authority. The operative direction was to dispose of the petition as withdrawn.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition given that a final order has been passed and an appeal has been filed before the Appellate Authority, and if so, what are the implications for the pending proceedings? (Mixed question of law and fact, concerning the inherent power of the High Court under Article 226 of the Constitution and the procedural implications of filing an appeal). Petitioner's Contention: The petitioner, through its counsel, sought leave to withdraw the petition, stating that a final order had been passed and an appeal was preferred before the Appellate Authority. The petitioner relied on the principle that a party can withdraw a case if it has pursued alternative remedies and a final decision has been rendered. Revenue/State's Contention: The judgment does not record any specific arguments or contentions from the respondents (Union of India and GST authorities) regarding the withdrawal of the petition. Their stance on the withdrawal is not detailed.