M/S R K Fire Works Through Its Proprietor Rajesh Kumar Dhingra vs. The State Of Madhya Pradesh
Held
The Court considered the submissions made by the learned counsel for the petitioner. 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 Accordingly, the writ petition was dismissed as withdrawn with the liberty granted to the petitioner to approach the Tribunal. The Court also directed that the period spent by the petitioner before the High Court, from August 11, 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, filed a writ petition before the Madhya Pradesh High Court challenging orders Annexure P/1 and P/2. The petitioner sought quashing of these orders or a stay on their operation until the Appellate Tribunal under the MP GST Act, 2017 became functional. The petition was filed on August 11, 2025. The petitioner's counsel submitted that the writ petition was filed because the GST Tribunal was not operational at the time. However, the Tribunal has since started functioning. Therefore, the petitioner requested permission to withdraw the writ petition with liberty to approach the Tribunal.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to approach the GST Appellate Tribunal, given that the Tribunal is now functional? Petitioner's Argument: The petitioner argued that the writ petition was filed due to the non-operational status of the GST Tribunal. Now that the Tribunal is functioning, the petitioner wishes to withdraw the petition and pursue the remedy available before the Tribunal. The petitioner sought liberty to approach the Tribunal and requested that the period spent before the High Court be excluded for the purpose of limitation. Revenue/State's Argument: The judgment records no specific argument from the respondents/State regarding the withdrawal of the petition or the liberty sought by the petitioner.
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Cause title — parties, addresses and appearances
ORDER Per: Justice Gurpal Singh Ahluwalia This petition under Article 226 of Constitution of India has been filed by the petitioner seeking following reliefs :- "i - That, Order Impugned Annexure P/1 and Annexure P/2 may kindly be quashed, or ii - That, the effect and operation of the order impugned Annexure P/1 and P/2 may kindly be stayed till the Appellate Tribunal as per the MP GST Act, 2017 comes into operation, and/or iii - Any other relief which this Hon'ble Court deems fit in the facts and circumstances of the case may also kindly be granted."
It is submitted by counsel for the petitioner that at the time of filing of this writ petition, the GST Tribunal was not functional and, 1 WP-32284-2025 NEUTRAL CITATION NO. 2026:MPHC-GWL:2
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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.