M/S First Choice Outsourcing Services Private Limited vs. The Additional Commissioner

Facts

The petitioner, M/s. First Choice Outsourcing Services Private Limited, filed a writ petition before the Madurai Bench of the Madras High Court challenging an Order-in-Original No. 03/2025-26-GST, dated 30.08.2025, passed by the Additional Commissioner of GST and Central Excise, Tiruchirappalli, except for Clause (d). The petitioner sought to quash this order. During the proceedings, the petitioner's counsel sought leave to withdraw the writ petition and requested liberty to file an appeal before the appellate authority. The petitioner further undertook to deposit an additional 10% of the disputed amount over and above the statutory pre-deposit. The respondent authority had no objection to this request.

Held

The Court allowed the petitioner's request to withdraw the writ petition and granted liberty to file an appeal before the appellate authority. This liberty was made conditional upon the petitioner depositing an additional 10% of the disputed amount over and above the statutory pre-deposit within three weeks from the date of receiving a copy of the order. The Court directed the appellate authority to verify this additional deposit and then entertain the appeal on its merits, without raising any objections regarding limitation. The writ petition was accordingly dismissed as withdrawn, and connected miscellaneous petitions were closed. No costs were awarded. The Court did not decide on the merits of the original challenge to the Order-in-Original.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition and file an appeal before the appellate authority, subject to certain conditions? The petitioner argued that they wished to pursue the statutory remedy of appeal and sought permission to withdraw the writ petition. They also offered to deposit an additional 10% of the disputed amount over the statutory pre-deposit as a condition for filing the appeal. The respondent, represented by the Additional Commissioner of GST and Central Excise, stated they had no objection to the petitioner's submission regarding withdrawal and filing an appeal. No specific legal provisions were explicitly debated or relied upon by either party in the context of the withdrawal and liberty to appeal, as the matter was resolved by consent.