M/S R K Fire Works Through Its Proprietor Rajesh Kumar Dhingra vs. The State Of Madhya Pradesh

Held

The Court considered the submissions of the petitioner's counsel. It was acknowledged that the petitioner approached the High Court because they were remediless at the time due to the non-functioning of the Tribunal. Since the Tribunal has now started functioning, the Court found the petitioner's request for withdrawal with liberty to approach the Tribunal to be bonafide. Accordingly, the writ petition was dismissed as withdrawn with the liberty granted. The Court also directed that the time spent by the petitioner before the High Court, from 11/08/2025 until the date of the order, shall be excluded while calculating the period of limitation for approaching the Tribunal.

Facts

The petitioner, M/s R K Fire Works, through its proprietor Rajesh Kumar Dhingra, filed a writ petition before the Madhya Pradesh High Court at Gwalior. The petition challenged orders Annexure P/1 and Annexure P/2. The petitioner sought to quash these orders or stay their operation until the GST Appellate Tribunal, as per the MP GST Act, 2017, became functional. The petitioner's counsel stated that the writ petition was filed because the GST Tribunal was not operational at the time. However, the Tribunal has since started functioning.

Key Issues

1. Whether the writ petition is maintainable before this Court when the GST Appellate Tribunal, as per the MP GST Act, 2017, is now functional? Petitioner's contention: The petitioner argued that the writ petition was filed due to the non-functioning of the GST Tribunal, and since it is now operational, they should be permitted to withdraw the petition with liberty to approach the Tribunal. Revenue/State's contention: The judgment records no specific argument from the respondents/State regarding the maintainability of the writ petition or the withdrawal request.