Jitendra Kumar Singhal vs. State Tax Officer State Goods And Services Tax
Facts
The petitioner filed a writ petition before the High Court of Uttarakhand challenging several orders related to GST. These included a confiscation order dated 16.03.2021, FORM GST MOV-11 dated 16.03.2023, FORM GST MOV-10 dated 01.03.2023, FORM DRC-07 dated 16.02.2023, and a Summary Order dated 16.02.2023. The petitioner sought to quash these orders. The matter was listed for a withdrawal application. In support of this application, the petitioner stated that the impugned orders were appealable and sought permission to withdraw the writ petition to approach the Appellate Authority.
Held
The Court held that the prayer for withdrawal of the writ petition is granted. The reasoning provided is that the petitioner has indicated in the withdrawal application that the impugned order is appealable, and thus the petitioner seeks permission to withdraw the writ petition with liberty to approach the Appellate Authority. Accordingly, the writ petition is dismissed as withdrawn with the liberty granted to the petitioner to approach the Appellate Authority. No specific finding was made on the merits of the impugned orders themselves, as the petition was dismissed on procedural grounds.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition to pursue the appellate remedy, given that the impugned orders are appealable. Petitioner's contention: The petitioner argued that the impugned orders were appealable and therefore sought permission to withdraw the writ petition to approach the Appellate Authority. This was supported by an affidavit filed in support of the withdrawal application. Revenue's contention: The judgment does not record any specific contention from the revenue or State. However, the court's decision to grant the withdrawal application implies that the revenue did not oppose the petitioner's request to withdraw the petition.
Sections Cited
None explicitly discussed or named in the judgment.
AI-generated summary — verify with the full judgment below
2026:UHC:36 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMS/955/2023 Hon’ble Manoj Kumar Tiwari, J
None present for the petitioner.
Mr. Suyash Pant, learned Brief Holder for the State of Uttarakhand.
By means of this writ petition, petitioner has sought the following reliefs:-
(i) Issue a writ, order or direction, in the nature of certiorari, quashing the confiscation order bearing no. 3391 dated 16.03.2021 (ANNEXURE-1) passed by the Respondent Officer.
(ii) Issue a writ, order or direction, in the nature of certiorari quashing the FORM GST MOV-11 dated 16.03.2023 issued by the Respondent (ANNEXUE-2).
(iii) Issue a writ, order or direction, in the nature of certiorari quashing the FORM GST MOV-10 dated 01.03.2023 issued by the Respondent (ANNEXURE-9).
(iv) Issue a writ, order or direction, in the nature of certiorari quashing the FORM DRC- 07 dated 16.02.2023 issued by the Respondent (ANNEXURE-7).
(v) Issue a writ, order or direction, in the nature of certiorari quashing the Summary Order dated 16.02
The judgment continues below.
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