M/S Saraswati Rerollers (I) PVT. LTD. vs. Assistan Commissioner

Facts

The petitioners, M/s Saraswati Rerollers (I) Pvt. Ltd. and Shri Atul Agrawal, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondent was the Assistant Commissioner, State Goods and Services Tax. The petitioners sought permission to withdraw the writ petition. The counsel for the petitioner requested permission to withdraw the petition with liberty to avail appropriate remedies under the law. The other side had no objection. The Court granted permission.

Held

The Court allowed the application for permission to withdraw the writ petition. The Court granted the petitioner liberty to avail appropriate remedies available under the law. Consequently, the writ petition was dismissed as withdrawn. No specific findings were made on the merits of any GST-related dispute, as the petition was withdrawn before any substantive adjudication.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to avail appropriate remedies under the law? Petitioner's Argument: The petitioner argued that they wished to withdraw the writ petition to pursue other available legal remedies. They sought liberty to do so. Revenue/State's Argument: The respondent, the Assistant Commissioner, State Goods and Services Tax, raised no objection to the petitioner's request for withdrawal.