M/S M.K. Re Rolling Mills Private Limited vs. Union Of INDIA

Facts

The petitioner, M/s M.K. Re Rolling Mills Private Limited, through its Proprietor Pankaj Rungta, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the Union of India, the Additional Commissioner State Goods and Services Tax, Raipur Division, Chhattisgarh, and the State of Chhattisgarh through the Commissioner, Commercial Tax (GST), Raipur. The specific order or action under challenge, the tax period(s), the amount in dispute, and the procedural history leading to the filing of the writ petition are not detailed in the provided judgment excerpt. The matter came before the Court on October 31, 2025.

Held

The Court granted the petitioner's prayer to withdraw the writ petition with liberty to file a fresh and better-constituted petition. The reasoning provided is that the learned counsel for the petitioner sought this permission, and the learned counsel for the respondents had no objection. Consequently, the Court dismissed the writ petition as withdrawn, explicitly granting the liberty to file a fresh petition. The Court also acceded to the petitioner's request to return the certified copy of the impugned order after retaining a photocopy. No specific legal provisions were discussed or interpreted, and the decision rests solely on the procedural request and the lack of opposition.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh and better-constituted petition? The petitioner argued for withdrawal, seeking the opportunity to rectify deficiencies in the current petition. The respondents, Union of India and the State of Chhattisgarh, had no objection to the petitioner's prayer for withdrawal. No specific legal provisions or precedents were cited by either party in relation to this procedural request.