M/S Roshni Enterprises, Through Its Proprietor Md. Shageer vs. The State Of Jharkhand

Facts

M/s Roshni Enterprises, a proprietorship firm, through its proprietor Md. Shageer, filed a writ petition before the Jharkhand High Court. The petition challenged an order or action passed by one of the State tax authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The respondents are the State of Jharkhand and various State tax authorities, including the Commissioner of State Taxes, Additional Commissioner of State Taxes (Appeals), and the Deputy Commissioner of State Taxes.

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be allowed to withdraw the petition with the liberty to file an appeal before the State GST Appellate Tribunal. This liberty was granted subject to the petitioner complying with the necessary statutory formalities required for filing such an appeal. The Court did not delve into the merits of the case or the underlying GST dispute. The reasoning was based on the petitioner's instruction to withdraw and the absence of any objection from the State. The operative direction was to dispose of the petition as withdrawn with the granted liberty. No costs were awarded.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to appeal before the State GST Appellate Tribunal after complying with necessary statutory formalities? The petitioner, through its counsel, sought leave to withdraw the petition. The State, represented by its counsel, did not object to this request. The core issue was whether the Court should grant this liberty, considering the stage of the proceedings and the availability of an alternative appellate remedy.