Ssapp Overseas vs. Assistant Commissioner, CGST Division Kirti Nagar And Ors.

Facts

The petitioner, SSAPP OVERSEAS, filed a writ petition before the Delhi High Court challenging an order or action by the Assistant Commissioner, CGST Division Kirti Nagar, and other respondents. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came before a Division Bench of the High Court.

Held

The Court noted that the petitioner's counsel, after arguing for some time, sought and was granted permission to withdraw the writ petition. This withdrawal was explicitly to avail the remedy of appeal, which was admitted to be available to the petitioner. Consequently, the High Court dismissed the writ petition as withdrawn. The Court also provided a direction that the petitioner could file an application under Section 14 of the Limitation Act, 1963, seeking exclusion of the period during which the writ petition was pending. This application would be considered by the Appellate Authority in accordance with the law. No specific issue was decided on merits.

Key Issues

1. Whether the petitioner is entitled to maintain a writ petition before this Court when an alternative remedy of appeal is available. The Petitioner, through its counsel, argued that the present writ petition should be entertained. The Respondents, represented by the Standing Counsel for CGST, did not present any specific arguments as the matter was resolved through withdrawal. The judgment does not record any arguments made by the petitioner regarding the merits of their case or the reasons for approaching the High Court directly.