M/S Ador Welding Limited vs. State Of Chhattisgarh
Facts
The petitioner, M/s Ador Welding Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought to withdraw the petition as they had already approached the GST Appellate Tribunal. The respondents did not raise any objection to the withdrawal. The Court granted permission for withdrawal and dismissed the petition as withdrawn. Any interim relief previously granted by the High Court was ordered to continue for a period of 30 days.
Held
The Court held that the petitioner should be permitted to withdraw the writ petition. This decision was based on the petitioner's submission that they had already approached the GST Appellate Tribunal, indicating that the matter was being pursued through the appropriate statutory channel. The respondents did not oppose the withdrawal. Consequently, the Court dismissed the writ petition as withdrawn. Any interim relief that had been granted earlier by the High Court was extended for a period of 30 days from the date of the order. The Court did not decide on the substantive issues that might have been raised in the writ petition, as it was withdrawn before any such adjudication.
Key Issues
The primary issue before the Court was whether to grant permission to the petitioner to withdraw the writ petition. The petitioner sought withdrawal because they had already filed an appeal before the GST Appellate Tribunal. The respondents did not object to this request. The Court had to decide whether to allow the withdrawal, considering the petitioner's subsequent action of approaching the appellate tribunal. The judgment does not explicitly frame these as questions of law or mention specific provisions or arguments from either side regarding the merits of the case, as the petition was withdrawn at the outset.
AI-generated summary — verify with the full judgment below
1
CGHC010039262024
2026:CGHC:27719
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 18 of 2024 1 - M/s Ador Welding Limited, Through Vijay Hatgadkar, S/o Laxmikant Hatgadkar, Working As Team Lead - Accounts And Finance, Having Manufacturing Unit At Plot No. 11-12, Block 15, Bilaspur Road, Birgaon Urla Industrial Area, Raipur, District Raipur 493221, Chhattisgarh And Having Registered Office At Ador House, 6k Dubhash Marg, Fort, Mumbai 400001, Maharashtra
... Petitioner versus 1 - State Of Chhattisgarh Through The Secretary, Ministry Of Commercial Tax, Mantralaya, Mahanadi Bhawan, Sector 19, Atal Nagar, Naya Raipur, District Raipur, Chhattisgarh. 2 - Deputy Assistant Commissioner (Sgst) Circle-1, Nandayal, District- Kurnoll, Andhra Pradesh. 3 - Additional Commissioner (Appeal) Office Of The Commissioner (Appeals), Cgst, Custom And Central Excise, Raipur, Office-Gst Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh. 4 - Deputy Commissioner Cgst, Range-I, Division-Ii, Civil Lines, Raipur, Chhattisgarh.
... Respondents For Petitioner : Mr. Nitesh Jain, Advoc
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