M/S Canadian Speciality Vinyls vs. The Commissioner Central Goods And Services Tax

Facts

The petitioner, M/s Canadian Speciality Vinyls, filed a writ petition before the High Court of Uttarakhand. The respondents were the Commissioner, Joint Commissioner, and Assistant Commissioner of Central Goods and Services Tax, Dehradun. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The core of the matter is the petitioner's subsequent application to withdraw the writ petition.

Held

The Court held that the writ petition is dismissed as withdrawn. The petitioner has been granted liberty to avail the statutory remedy of Appeal under Section 112 of the Central Goods and Services Tax Act, 2017, if they are so advised. The Court's decision is based on the petitioner's request for withdrawal and the Revenue's non-opposition. The reasoning is that the petitioner wishes to pursue a different legal recourse, and the Court is facilitating this by allowing the withdrawal. The ratio decidendi is that a party can withdraw a writ petition to pursue a statutory remedy, provided the other side does not object. All pending applications were disposed of accordingly.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition (Writ Petition (M/S) No. 1592 of 2023)? Petitioner's Argument: The petitioner sought permission to withdraw the writ petition to avail the statutory remedy of Appeal under Section 112 of the Central Goods and Services Tax Act, 2017. This implies the petitioner believed the writ petition was not the appropriate forum or that the appellate remedy was more suitable at this stage. Revenue's Argument: The Revenue, represented by Mr. Shobhit Saharia, did not oppose the application for withdrawal.