Sanjay Yadav vs. Director General Of Income Tax Ps Tower Opp Rajput Hotel

Held

The Court held that the petitioner should be granted liberty to withdraw the writ petition. The Court's reasoning was based on the petitioner's request to pursue an appeal against the assessment order. The operative direction was to dismiss the writ petition as withdrawn, with the liberty granted to the petitioner to file an appeal within 15 days. The Appellate Authority was directed not to insist on the question of limitation if the appeal was filed within the stipulated period and to adjudicate the appeal on merits. The Court explicitly stated that no opinion was expressed on the merits of the case.

Facts

The petitioner, Sanjay Yadav, filed a writ petition before the Madhya Pradesh High Court challenging an assessment order dated March 17, 2023. The respondents were the Director General of Income Tax and the Commissioner of GST. The petitioner's counsel argued the matter for some time. Subsequently, the petitioner sought leave to withdraw the writ petition with the liberty to file an appeal against the aforementioned assessment order. The Court granted this liberty.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition to file an appeal against the assessment order dated 17.3.2023? Petitioner's contention: The petitioner sought to withdraw the writ petition to pursue an appeal against the assessment order, indicating a procedural preference for the appellate route. Revenue/State's contention: No specific contention is recorded from the respondents regarding the withdrawal of the petition. The Court's order suggests no objection was raised or considered.