M/S Sharda Enterprises vs. State Of Chhattisgarh

Facts

The petitioner, M/s Sharda Enterprises, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought permission to withdraw the petition. The reason cited for withdrawal was the newfound functionality of the GST Appellate Tribunal, indicating an intention to pursue an appeal there. The respondents/State had no objection to the petitioner's request. The Court granted the permission to withdraw the petition.

Held

The Court held that the petitioner's request to withdraw the writ petition was granted. The Court reasoned that since the GST Appellate Tribunal is now functional, the petitioner is at liberty to pursue their remedies before that specialized appellate body. The Court explicitly granted permission for the petitioner to withdraw the present writ petition. Furthermore, the Court allowed the petitioner to prefer an appeal before the GST Appellate Tribunal within 30 days from the date of the order. The interim relief previously granted by the High Court was extended for a further period of 30 days to facilitate the petitioner's transition to the appellate tribunal. The Court did not decide any substantive GST-related issues as the petition was withdrawn.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition in light of the GST Appellate Tribunal becoming functional? Petitioner's Argument: The petitioner, through their counsel, sought permission to withdraw the writ petition. The primary reason for this request was the operational status of the GST Appellate Tribunal, suggesting a preference to pursue remedies before that forum. The petitioner also requested liberty to file an appeal before the Tribunal. Respondents/State's Argument: The learned counsel for the respondents/State stated that they had no objection to the prayer made by the petitioner for withdrawal of the writ petition.