Sandip Singh vs. U.O.I. Thru Min. Finance-Deptt. Of Revenue, Central Board Indirect Taxes And Customs GST And Others

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner the liberty to file an original application before the Central Administrative Tribunal. The reasoning was based on the petitioner's expressed desire to pursue the matter in a different forum. The operative direction was to permit the withdrawal of the writ petition with the liberty as prayed. No issues were expressly left undecided, as the petition was disposed of on the petitioner's request.

Facts

The petitioner, Sandip Singh, filed a writ petition before the High Court of Judicature at Allahabad, Lucknow Bench. The respondents were the Union of India through the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST, and others. The petitioner's counsel sought permission to withdraw the writ petition. The court heard the counsel for the petitioner and the Deputy Solicitor General of India appearing for the Union of India. The order was passed on April 6, 2023.

Key Issues

The sole issue before the Court was whether the petitioner should be permitted to withdraw the writ petition with liberty to file an original application before the Central Administrative Tribunal. The petitioner argued that they wished to pursue their grievance before the appropriate forum, the Central Administrative Tribunal. The respondent, Union of India, did not appear to contest this request.