M/S Sir Corpotation vs. Union Of INDIA

Facts

The petitioner, M/s Sir Corporation, filed multiple writ petitions (WPT Nos. 217, 218, 219, 220, and 231 of 2021) before the High Court of Chhattisgarh at Bilaspur. The respondents included the Union of India, the State of Chhattisgarh, the Assistant Commissioner of State Tax, and the Joint Commissioner (Enforcement). The specific tax periods and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to these writ petitions is also not elaborated.

Held

The Court held that the petitioner's request to withdraw the writ petitions should be granted. The Court observed that the petitioner sought permission to withdraw the petitions with liberty to avail the remedy of appeal available under the law. Since there was no objection from the respondents, the Court granted the permission. Consequently, the writ petitions were dismissed as withdrawn. The Court further directed that the petitioner(s) are granted liberty to prefer an appeal before the Appellate Authority in accordance with the provisions of the Central Goods and Services Tax Act, 2017, within a period of 30 days. It was also noted that if the appeal is preferred within the aforesaid period, the interim order granted earlier shall continue.

Key Issues

The Court had to decide whether to grant the petitioner's request to withdraw the writ petitions. The petitioner, M/s Sir Corporation, sought permission to withdraw these petitions with the liberty to avail the remedy of appeal available under the law. The respondents did not raise any objection to this request. The core issue was whether to allow the withdrawal and grant the petitioner the liberty to pursue the statutory appellate remedy, which was the primary argument presented by the petitioner's counsel.