M/S Ambe Wire Private LTD. vs. The Union Of INDIA And 2 Ors.

Held

The Court allowed the petitioner's prayer for withdrawal of the writ petition. The Court granted liberty to the petitioner to pursue their remedies against the order passed by the GST authorities. The Court did not decide on the merits of the original writ petition or the subsequent order passed by the authorities. The specific provision under which the withdrawal was allowed is not explicitly stated, but it is a procedural matter concerning the conduct of litigation. No issues were expressly left undecided as the petition was withdrawn.

Facts

The petitioner, M/s Ambe Wire Private Ltd., filed a writ petition before the Gauhati High Court. During the pendency of this petition, the petitioner submitted a representation to the GST authorities. The GST authorities subsequently passed an order in response to this representation. The petitioner then sought to withdraw the writ petition to assail the order passed by the authorities. The respondents are the Union of India, the Commissioner GST, and the Deputy Commissioner GST.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition to challenge a subsequent order passed by the GST authorities? The petitioner argued that they wished to withdraw the current writ petition because a representation they submitted to the GST authorities had resulted in an order being passed. They intended to challenge this new order. The revenue or State did not record any arguments in the judgment.