Sanariya Nilesh Khimjibhai vs. State Goods And Services Tax Kashipur Uttarakhand

Held

The Court allowed the petitioner's application to withdraw the writ petition. The petition was dismissed as withdrawn, with liberty granted to the petitioner to avail of the alternate remedy. The Court further noted that the petitioner had already availed of the alternate remedy and requested the Appellate Authority to consider and dispose of the appeal on its merits. The ratio decidendi is that a party can withdraw a writ petition to pursue an alternate remedy, and the appellate authorities should then decide the matter on merits.

Facts

The petitioner, Sanariya Nilesh Khimjibhai, filed a writ petition before the Uttarakhand High Court. The respondents were the State Goods and Services Tax Kashipur Uttarakhand and another authority. The petitioner sought permission to withdraw the writ petition and avail of an alternate remedy. An application was filed for this purpose. The Court noted that the petitioner had already availed of the alternate remedy and requested the Appellate Authority to consider and dispose of the appeal on merits.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to avail of the alternate remedy, as per Section 151 of the Code of Civil Procedure, 1908, and Article 226 of the Constitution of India. Petitioner's contention: The petitioner argued that they wished to withdraw the writ petition to pursue an alternate remedy, indicating a procedural preference rather than a challenge on merits. They relied on the inherent powers of the Court to allow such withdrawals. Revenue's contention: The judgment does not record any specific contention from the respondents regarding the withdrawal of the writ petition. The focus was on the petitioner's request.