M/S Shri Sshantanu Steel Traders vs. State Of Chhattisgarh

Facts

The petitioners, M/s Shri Sshantanu Steel Traders and its proprietor Shri Vikash Kumar Mittal, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the State of Chhattisgarh and various GST authorities. The petitioner, appearing in person, sought permission to withdraw the writ petition. The reason for withdrawal was to pursue an appeal before the Appellate Authority. The Court heard the application for permission to withdraw and granted it.

Held

The Court held that the petitioner should be granted permission to withdraw the writ petition. The reasoning was based on the petitioner's request to pursue the statutory appeal before the Appellate Authority. The Court found no impediment to granting this liberty. Consequently, the writ petition was dismissed as withdrawn, with the liberty explicitly reserved for the petitioner to file an appeal before the appropriate Appellate Authority. No other issues were decided as the petition was withdrawn at the initial stage.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to pursue an appeal before the Appellate Authority. The petitioner argued that they wished to pursue the appellate remedy available to them. The State did not record any specific arguments against the withdrawal, but the Court considered the application. The core issue was whether the Court should allow the withdrawal of the writ petition to enable the petitioner to avail a statutory remedy.