M/S Divergent Industries Private Limited vs. State Of Uttarakhand

Facts

The petitioner, M/s Divergent Industries Pvt. Ltd., filed a writ petition challenging orders dated 20.05.2026 passed by respondent no. 3 under Section 73 of the CGST/UKGST Act, 2017, for financial years 2018-19 and 2019-20. The petition also challenged summaries in Form GST DRC-07 dated 22.05.2023, and orders/summaries in Form GST DRC-07 dated 13.12.2023 for FY 2017-18 and dated 05.08.2024 for FY 2019-20. The petitioner's counsel sought permission to withdraw the writ petition to pursue the remedy of appeal. The Revenue had no objection to this request.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court noted that the petitioner sought to withdraw the petition to avail the remedy of appeal against the orders passed under Section 73 of the CGST/UKGST Act, 2017, and the related GST DRC-07 summaries for various financial years. The Revenue did not object to this course of action. Consequently, the writ petition was disposed of as withdrawn, granting the petitioner liberty to pursue the appellate remedy. No specific findings were made on the merits of the case as the petition was withdrawn. The operative direction was to permit withdrawal and grant liberty to appeal.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to avail the remedy of appeal, considering the stage of the proceedings and the availability of an appellate mechanism? Petitioner's Argument: The petitioner, through its counsel, prayed for the withdrawal of the writ petition with liberty to avail the statutory remedy of appeal against the impugned orders and summaries. Revenue's Argument: The learned Standing Counsel for the Revenue stated that they had no objection to the petitioner's request for withdrawal of the writ petition with liberty to file an appeal.