M/S Ador Welding Limited vs. State Of Chhattisgarh

Facts

The petitioner, M/s Ador Welding Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought to withdraw the petition. The reason for withdrawal was that the petitioner had already approached the GST Appellate Tribunal. The respondents, including the State of Chhattisgarh and various GST authorities, did not object to the withdrawal. The Court granted the permission to withdraw.

Held

The Court held that the petitioner was permitted to withdraw the writ petition. The reasoning was based on the petitioner's submission that they had already approached the GST Appellate Tribunal. Since the respondents did not object to this request, the Court granted the permission. The operative direction was to dismiss the petition as withdrawn. No specific issues regarding GST law were decided, as the petition was withdrawn before substantive arguments could be made. The Court did not leave any issues undecided, as the matter was disposed of on the procedural ground of withdrawal.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition filed before this Court, given that they have already approached the GST Appellate Tribunal? Petitioner's Argument: The petitioner, through their counsel, sought permission to withdraw the writ petition, stating that they had already initiated proceedings before the GST Appellate Tribunal. This implies that the matter is now sub judice before the appellate tribunal, rendering the writ petition before the High Court redundant or inappropriate for further adjudication at this stage. Revenue/State's Argument: The respondents, represented by their respective counsel, did not raise any objection to the petitioner's request for withdrawal. This indicates their acquiescence to the petitioner's decision to pursue the matter before the GST Appellate Tribunal and their acceptance of the withdrawal of the writ petition.