Ms Purnagiri Construction Company PVT LTD vs. Commissioner Uttarakhand State GST Commissionerate
Facts
The petitioner, M/s Purnagiri Construction Company Pvt. Ltd., filed a writ petition before the Uttarakhand High Court. The respondents included the Commissioner, Uttarakhand State GST, and others, as well as the Union of India. The petitioner sought to withdraw the writ petition. The reason for withdrawal was to allow the petitioner to file an appeal against the main order that was under challenge. The court considered a withdrawal application (IA No.04 of 2026) filed by the petitioner.
Held
The Court allowed the withdrawal application. It held that the writ petition was disposed of as withdrawn. The Court granted liberty to the petitioner to file an appeal against the main order. The reasoning was based on the petitioner's expressed desire to avail the statutory remedy of appeal. The operative direction was to permit the withdrawal of the writ petition and to allow the petitioner to file an appeal. No specific issues regarding GST provisions or amounts in dispute were decided, as the petition was withdrawn before substantive arguments on merits.
Key Issues
1. Whether the petitioner should be granted permission to withdraw the writ petition to file an appeal against the main order. The petitioner argued that they wished to pursue the available statutory remedy of appeal against the order passed by the revenue authorities. The revenue or State did not record any specific arguments against the withdrawal, but the court had to consider the implications of allowing withdrawal for the purpose of filing an appeal. The core issue revolved around the procedural recourse available to the petitioner and the court's discretion in permitting such a withdrawal.
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures UKHC010096922024
2026:UHC:5083-DB COURT’S OR JUDGES’S ORDERS
2026
WPMS No. 1729 of 2024 M/s Purnagiri Construction Company Pvt. Ltd. .....Petitioner Vs. Commissioner, Uttarakhand State GST & others ....Respondents Hon’ble Manoj Kumar Gupta, C.J. Hon’ble Subhash Upadhyay, J.
Mr. Dharmendra Barthwal, learned counsel for the petitioner.
Ms. Puja Banga, learned Standing Counsel for the State.
Mr. Shobhit Saharia, learned counsel for respondent nos.2 and 3. 4. Mr. Manoj Kumar, learned Standing Counsel for the Union of India- respondent no.
Withdrawal Application (IA No.04 of 2026)
The present application has been filed praying for withdrawal of the writ petition with liberty to the petitioner to file appeal against the main order.
Accordingly, the writ petition is disposed of as withdrawn with liberty to file appeal.
Pending application, if any, also stands disposed of.
(Subhash Upadhyay, J.) (Manoj Kumar Gupta, C.J.) 19.06.2026
The judgment continues below.
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