M/S Raj Motors vs. The State Of Madhya Pradesh

Held

The Court allowed the petitioner's prayer for withdrawal of the writ petition. The reasoning was based on the petitioner's request to avail the alternative statutory remedy. The Court held that the petitioner should be permitted to withdraw the petition and pursue their appeal before the GST Appellate Tribunal. The ratio decidendi is that High Courts may permit withdrawal of writ petitions when petitioners wish to pursue alternative statutory remedies, especially when such remedies are available and appropriate. The operative direction was to dismiss the petition as withdrawn with liberty granted to the petitioner to file an appeal before the GST Appellate Tribunal. No issues were expressly left undecided.

Facts

The petitioner, M/s Raj Motors, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The respondents were the State of Madhya Pradesh and others. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not recorded in the judgment. The amount in dispute is also not stated. The procedural history leading to the filing of the writ petition is not detailed.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to avail the alternative statutory remedy of filing an appeal before the GST Appellate Tribunal? Petitioner's argument: The petitioner, through its learned counsel, prayed for withdrawal of the writ petition with liberty to pursue the alternative remedy of an appeal before the GST Appellate Tribunal. Revenue/State's argument: The judgment does not record any specific argument from the respondent/State regarding the petitioner's prayer for withdrawal.