Guru Kripa Fire Works Through Its Proprietor Manoj Kumar Dhaingra vs. The State Of Madhya Pradesh
Held
The Court considered the submissions made by the learned counsel for the petitioner and found them to be bonafide. The Court noted that the petitioner had approached the High Court because they were remediless at the time due to the non-functioning of the GST Appellate Tribunal. Since the Tribunal has now started functioning, the Court permitted the withdrawal of the writ petition with liberty to approach the Tribunal against the impugned orders. 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, Guru Kripa Fireworks, filed a writ petition before the Madhya Pradesh High Court at Gwalior challenging orders Annexure P/1 and P/2. The petitioner sought to quash these orders or stay 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 at the time of filing, the GST Tribunal was not operational, necessitating the approach to the High Court. However, the Tribunal has since started functioning. The petitioner therefore sought 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-functioning of the GST Appellate Tribunal. Now that the Tribunal is operational, the petitioner wishes to withdraw the current petition and pursue the matter before the Tribunal. This approach is stated to be bonafide. Revenue/State's Argument: The judgment records no specific argument from the respondents/State regarding the withdrawal of the petition. The court considered the submissions made by the learned counsel for the petitioner.
Sections Cited
MP GST Act, 2017
AI-generated summary — verify with the full judgment below
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-32287-2025 NEUTRAL CITATION NO. 2026:MPHC-GW
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