M S Bright Enterprises vs. Principal Commissioner CGST & Ors.

Facts

The petitioners, M/s Galaxy Trading Co. and M/s Bright Enterprises, filed two separate writ petitions before the Delhi High Court. The petitions challenged orders or actions taken by the Principal Commissioner CGST and other revenue authorities. The specific tax periods and the exact nature of the orders under challenge, as well as the amounts in dispute, are not detailed in the provided text. The procedural history leading to the filing of these writ petitions is also not elaborated upon. The core of the matter is that the petitioners sought to withdraw their writ petitions.

Held

The Court granted the petitioner's request to withdraw the writ petitions. The Court held that the writ petitions were disposed of as withdrawn. Additionally, the Court directed that if the petitioners file an application under Section 14 of the Limitation Act, 1963, seeking exclusion of the period during which the writ petitions remained pending, the Competent Authority shall consider such an application. The primary reasoning was to allow the petitioners to pursue their remedies before the appropriate forum, the GST Appellate Tribunal, while providing a mechanism to address potential limitation issues arising from the pendency of the writ proceedings.

Key Issues

1. Whether the petitioners are permitted to withdraw their writ petitions (W.P.(C) 14572/2026 and W.P.(C) 14573/2026) in order to file an appeal before the GST Appellate Tribunal? Petitioner's Contention: The learned counsel for the petitioner sought permission to withdraw the writ petitions to pursue an appeal before the GST Appellate Tribunal. Revenue's Contention: Not recorded in the judgment.