M/S Mahesh Pd. @ Mahesh Kumar Singh vs. The Union Of INDIA And Ors

Held

The Court allowed the petitioner's prayer for disposal of the writ petition. The Court directed that the period consumed in pursuing the present writ petition, from December 13, 2018, until the date of the order (September 5, 2019), shall be excluded while considering any limitation matter for the statutory remedy the petitioner intends to pursue. This implies the Court acknowledged the petitioner's right to pursue alternative remedies and provided relief regarding the time spent in litigation.

Facts

The petitioner, M/s Mahesh Pd. @ Mahesh Kumar Singh, through its proprietor Mahesh Pd. Singh @ Mahesh Kumar Singh, filed a writ petition before the Patna High Court. The respondents included the Union of India, the Commissioner of Central GST, Patna Division, and other revenue authorities. The petitioner sought disposal of the writ petition to avail a statutory remedy. The petition was filed on December 13, 2018. After some arguments, the petitioner's counsel requested the court to dispose of the writ petition, indicating an intention to pursue a statutory remedy.

Key Issues

1. Whether the petitioner should be allowed to withdraw the writ petition to pursue a statutory remedy? Petitioner's Argument: The petitioner, through their counsel, requested the disposal of the writ petition to avail a statutory remedy. Revenue's Argument: The revenue authorities were present and heard the arguments. No specific argument against the withdrawal was recorded, but their presence indicates they were aware of the proceedings.