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 reasoning was based on the petitioner's submission that a representation had been made to the authorities during the pendency of the petition, and an order had subsequently been passed pursuant to that representation. The petitioner expressed a desire to withdraw the current petition to challenge this new order. The Court granted liberty to the petitioner to pursue this course of action. No specific findings were made on the merits of the original grievance, as the petition was withdrawn. The operative direction was the allowance of withdrawal with liberty granted.

Facts

The petitioner, M/s. Ambe Wire Private Ltd., represented by its Director, Sri Sanjay Kumar Tulsyan, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Commissioner GST, and the Deputy Commissioner GST. The petitioner sought to challenge an order passed by the authorities. During the pendency of the petition, the petitioner submitted a representation to the authorities, which resulted in a subsequent order being passed. The petitioner then expressed a desire to withdraw the present writ petition and instead assail the newly passed order.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition in light of the subsequent representation and order passed by the authorities? The petitioner argued that a representation was submitted during the pendency of the writ petition, leading to a new order. Consequently, the petitioner wished to withdraw the current petition to challenge the subsequent order. The revenue did not record any specific arguments against the withdrawal, but the court's decision implies consideration of the petitioner's request and the procedural development. The core issue revolved around the petitioner's right to withdraw the petition to pursue a different legal recourse based on a subsequent development.