H N Construction PVT LTD Through Its Senior Manager Shri Pankaj Kumar Singh vs. Principal Commissioner Of Central GST And Service Tax And Cx Jharkhand Ranchi

Facts

The petitioner, H. N. Construction Companies Act, 1956, through its Senior Manager, filed a writ petition before the Jharkhand High Court. The respondent was the Principal Commissioner of Central GST and Service Tax & CX, Jharkhand, Ranchi. The petition was filed challenging an order or action by the revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the High Court's involvement is also not detailed.

Held

The Court held that the petitioner's request to withdraw the writ petition with liberty to approach the CESTAT should be granted. The Court reasoned that allowing the petitioner to pursue their case before the appropriate appellate forum, the CESTAT, would be in the interest of justice. The ratio decidendi is that a party can be permitted to withdraw a writ petition before the High Court to avail remedies before a specialized tribunal, provided such liberty is sought and granted. The operative direction was to dispose of the writ petition by granting the liberty as sought by the petitioner. No other issues were decided, and no specific points were left undecided.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to approach the CESTAT? The petitioner argued that they wished to withdraw the writ petition to pursue their remedies before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The revenue or State did not record any specific arguments against the withdrawal in the judgment.