Nikhil Mohine vs. Commissioner

Held

The Court allowed the petitioner to withdraw the writ petition with the liberty to challenge the vires of a particular section under the CGST Act. The Court reasoned that the petitioner, having argued the matter for a while, chose to withdraw. Consequently, the writ petition was dismissed as withdrawn, with the specific liberty granted. The finding on the vires of the section itself was not addressed as the petition was withdrawn before any substantive decision on the merits.

Facts

The petitioner, Nikhil Mohine, a contractor, filed a writ petition before the Madhya Pradesh High Court. The petition was directed against the Commissioner, Goods and Service Tax, and the Superintendent, Central Excise and CGST. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to challenge the vires of a particular section under the CGST Act? The petitioner's counsel, after arguing the matter for a while, sought permission to withdraw the petition. The petitioner's argument was implicitly that they should be allowed to withdraw with the liberty to pursue a challenge to the constitutional validity of a specific section of the CGST Act. The respondents' arguments are not recorded in the judgment.