J P Trading Co. vs. State Of Punjab And Another
Facts
The petitioner, J.P. Trading Co., through its Proprietor, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition sought to quash an order for confiscation issued in Form GST MOV-11 dated 8.2.2022 by respondent No. 2. The petitioner argued their case for some time before the Court. Subsequently, the learned counsel for the petitioner requested permission to withdraw the petition, seeking liberty to file an appeal before the appropriate authority.
Held
The Court allowed the petitioner's prayer to withdraw the writ petition. The Court granted the petitioner liberty to file an appeal before the appropriate authority. Consequently, the writ petition was dismissed as withdrawn. The Court also noted that any pending civil miscellaneous application, if any, stood disposed of as the main case had been decided.
Key Issues
1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to file an appeal before the appropriate authority, given the stage of proceedings? The petitioner argued that they wished to pursue the available statutory remedy of appeal before the appropriate authority. The revenue or State did not record any specific arguments against this request.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 106 CM-2286-CWP-2022 in/and CWP-3051-2022(O&M) Decided on :23.02.2022 CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Chetan Jain, Advocate for the petitioner. **** AJAY TEWARI, J.(Oral)
This petition has been filed praying for quashing order for confiscation in Form GST MOV-11 (Annexure P-11) dated 8.2.2022 issued by respondent No.2. 2. After arguing for some time, learned counsel for the petitioner prays for permission to withdraw the present petition with liberty to file an appeal before the appropriate authority.
Allowed as prayed for. The petition stands dismissed as withdrawn with the aforesaid liberty.
Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)
JUDGE (PANKAJ JAIN) JUDGE 23.02.2022 anuradha Whether speaking/reasoned - Yes Whether reportable - No ANURADHA 2022.02.24 14:13 I attest to the accuracy and integrity of this do
The judgment continues below.
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