K K Dream Autocorp Solution Private Limited vs. Union Of INDIA
Held
The Court decided to dispose of the writ petition as withdrawn, granting the petitioner the liberty to approach the Court again. This decision was based on the petitioner's submission that a similar issue was pending before the Supreme Court in SLP No. 7425-7428 of 2020, and the petitioner wished to await the outcome of that case. The respondents did not oppose this request. The Court's reasoning was that it was appropriate to grant the limited relief sought by the petitioner, allowing them to reserve their rights pending the Supreme Court's decision. The ratio decidendi is that High Courts may grant liberty to withdraw writ petitions with the right to refile when a similar matter is sub-judice before the Supreme Court and the respondents do not object. The operative direction was to dispose of the writ petition with the aforesaid liberty.
Facts
The petitioner, K K Dream Autocorp Solution Private Limited, filed a writ petition before the High Court of Chhattisgarh. The petition concerned an issue similar to one pending before the Supreme Court in SLP No. 7425-7428 of 2020, which arose from a judgment of the Delhi High Court. The petitioner sought to withdraw the writ petition with liberty to approach the Court again, depending on the outcome of the Supreme Court case. The respondents, including the Union of India and various GST authorities, did not oppose this request. The writ petition was filed in 2020.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to re-approach the Court, subject to the outcome of a similar matter pending before the Supreme Court (SLP No. 7425-7428 of 2020)? Petitioner's argument: The petitioner argued that due to the pendency of a similar issue before the Supreme Court, it would be prudent to await the decision of the apex court before proceeding with the current writ petition. They sought permission to withdraw the petition with liberty to file afresh later. Revenue/State's argument: The respondents, comprising the Union of India and GST authorities, did not oppose the petitioner's request for withdrawal with liberty to re-approach the court. No specific arguments were recorded for the respondents beyond their non-opposition.
AI-generated summary — verify with the full judgment below
-1- NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 73 of 2020
K K Dream Autocorp Solution Private Limited Through Its Director Mr. G.K. Jaiswal, Aged About 60 Years, S/o Late Shri J.P. Jaiswal, Office At NH 130, Raipur Road Flyway, Maharana Pratap Chowk, District : Bilaspur, Chhattisgarh ---- Petitioner Versus
Union of India Through The Secretary (Revenue), Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi 110001
The GST Council Through Secretary, GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpat Road, Connaught Place, New Delhi, 110001
The Principal Commissioner, Commissioner Of Central Tax, GST, Central GST Bhawan, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh, 491001
The Commissioner Of Central Tax, GST, Bilaspur, Vyapara Vihar Road, Bilaspur, Chhattisgarh -----Respondents For Petitioner : Mr. Sabyasachi Bhaduri, Advocate For Respondent No. 1 : Mr. Himanshu Pandey, Advocate on behalf of Mr. B. Gopa Kumar, A.S.G. For Resp. No. 2 & 3 : Mr. Maneesh Sharma, Advocate For Resp. No. 4 : Mr. Jitendra Pali, Dy. Advocate Gen. Hon'ble Shri Justice P. Sam Koshy Order on Board 07.08.2020
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