M/S Chittorgarh Kota Tollway PVT LTD vs. Principal Commissioner Of Central GST

Held

The Court held that since an appeal before the learned Tribunal was maintainable against the impugned order, the petitioner was permitted to withdraw the present petition. The Court directed that if the petitioner files an appeal before the learned Tribunal within two weeks from the date of the order, the same shall be considered in accordance with law and on its own merits. Crucially, the Court also directed that the issue of limitation should not be raised by the respondent if the appeal is filed within the stipulated period. The petition was accordingly dismissed as withdrawn.

Facts

The petitioner, M/s Chittorgarh Kota Tollway Pvt Ltd, filed a Special Civil Application before the Gujarat High Court challenging an order. The respondent was the Principal Commissioner of Central GST. The petitioner's counsel sought permission to withdraw the petition to file an appeal before the learned Tribunal, as an appeal was maintainable against the impugned order. The Court granted permission, directing that if the petitioner files the appeal within two weeks, it should be considered on its merits without raising the issue of limitation.

Key Issues

1. Whether the petitioner is entitled to withdraw the present Special Civil Application to prefer an appeal before the learned Tribunal, given that an appeal is maintainable against the impugned order? The petitioner argued that they wished to withdraw the petition to avail the statutory remedy of appeal before the Tribunal. The revenue did not appear to have made any specific arguments recorded in the judgment regarding the withdrawal of the petition.