M/S Jagat Mai Ani Iron Stores vs. Assistant Commissioner State Tax

Held

The Court granted the petitioner's prayer for permission to withdraw the writ petition. The liberty granted was to file an appeal against the order dated 16.07.2021 passed by the Assistant Commissioner, State Tax, Tikamgarh. This appeal would be filed along with an application for condonation of delay. The Court reasoned that allowing the withdrawal with such liberty would enable the petitioner to pursue their statutory remedies. Consequently, the petition was dismissed as withdrawn with the aforesaid liberty. No specific issues regarding GST law were decided on merits.

Facts

The petitioner, M/s Jagat Mai Ani Iron Stores, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The petition challenged an order dated 16.07.2021 passed by the Assistant Commissioner, State Tax, Tikamgarh. The petitioner sought permission to withdraw the present petition. The reason for withdrawal was to file a fresh appeal against the impugned order, accompanied by an application for condonation of delay. The respondents were the Assistant Commissioner, State Tax, and others.

Key Issues

The primary issue before the Court was whether to grant the petitioner's prayer to withdraw the writ petition. The petitioner argued that they wished to pursue an alternative remedy by filing a statutory appeal against the order dated 16.07.2021. This appeal would be filed along with an application for condonation of delay, indicating a procedural step they intended to take. The respondents, represented by the Government Advocate, did not appear to contest the withdrawal. The Court had to decide whether to permit the withdrawal and grant the liberty sought by the petitioner.