Facts of the Case

  • Parties Involved: The petitioner, Sri Jonah Terang, resident of Karbi Anglong, Assam, instituted this writ petition against the Union of India (represented by the Secretary, Ministry of Finance, Department of Revenue) and officials of the Central Goods and Services Tax (CGST) department, including the Principal Commissioner and Superintendants of Guwahati and Nagaon Ranges.
  • Filing Background: The petitioner approached the Hon’ble Gauhati High Court by invoking its writ jurisdiction under Case No. WP(C)/2717/2026, challenging an action or order arising from the CGST department.
  • Procedural Stance: When the matter was called for a hearing before the Single Bench of Hon’ble Mr. Justice Manish Choudhury on May 29, 2026, the petitioner opted to re-evaluate the litigation strategy before arguing the merits of the case.

Issues Involved

  • Whether a petitioner can voluntarily withdraw a writ petition filed under Article 226 of the Constitution of India at the initial stage without prejudice to their statutory rights.
  • Whether it is legally permissible for the High Court to grant explicit liberty to a petitioner to pursue statutory alternative remedies (such as statutory appeals) under the CGST Act upon the withdrawal of a writ petition.

Petitioner’s Arguments

  • Withdrawal Request: Mr. R.S. Mishra, learned counsel appearing on behalf of the petitioner, formally submitted before the bench that the petitioner did not wish to pursue the writ petition at the current stage.
  • Preservation of Rights: The counsel argued for the granting of explicit liberty from the Court, enabling the petitioner to approach the appropriate statutory authorities or forums to avail alternative legal remedies permissible under the tax laws rather than continuing the constitutional writ litigation.

Respondent’s Arguments

  • No Objection to Dismissal: Mr. Gogoi, learned counsel appearing on behalf of Mr. S.C. Keyal, learned Senior Counsel & Special Counsel for the CGST Department (Respondent Nos. 2 to 4), noted the petitioner's submission to withdraw the matter.
  • Concurrence: The respondents raised no objection to the petitioner’s prayer for withdrawal or the seeked liberty to pursue alternate statutory channels, leaving the choice of remedy to the petitioner's discretion.

Court Order / Findings

  • Dismissal as Withdrawn: Taking note of the unequivocal submissions made by the learned counsel for the petitioner, the Gauhati High Court ordered that the writ petition be officially dismissed on withdrawal.
  • Liberty Granted: The Hon’ble Court explicitly granted the liberty prayed for by the petitioner, allowing them to approach the appropriate legal forums or utilize statutory remedy mechanisms without the current dismissal acting as a bar on merits.

Important Clarification

  • No Adjudication on Merits: The High Court did not deliberate upon, analyze, or decide the core merits or questions of law concerning the underlying CGST dispute.
  • Precedent on Alternative Remedy: This order reinforces the procedural principle that when a tax litigant realizes that a statutory remedy (like a departmental appeal) is more appropriate or efficacious than a writ petition, they can seek the Court's permission to withdraw the writ and revert to the statutory mechanism, preserving their right to be heard.

Section Involved

  • Central Goods and Services Tax Act, 2017 (CGST Act): Implicitly involves provisions related to statutory alternative remedies (such as Section 107 for filing appeals against adjudication orders) and the constitutional remedy under Article 226 of the Constitution of India (Writ Jurisdiction).

Link to download the order - https://mytaxexpert.co.in/uploads/1783070036_471compressed.pdf

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