Facts of the Case

The petitioner, A.S. Aniyan Pillai, approached the Kerala High Court by filing a writ petition against the Deputy Commissioner, Central GST & Central Excise. During the hearing, the petitioner sought permission to withdraw the writ petition with liberty to pursue the statutory appellate remedy before the competent Appellate Authority.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition in order to avail the statutory appellate remedy.
  2. Whether the period during which the writ petition remained pending before the High Court should be excluded while computing the limitation period for filing the appeal.

Petitioner's Arguments

  • The petitioner requested permission to withdraw the writ petition.
  • The petitioner sought liberty to file an appeal before the competent Appellate Authority under the applicable statutory provisions.

Respondent's Arguments

The judgment does not record any detailed submissions made on behalf of the respondent.

Court Order / Findings

The Kerala High Court:

  • Permitted the petitioner to withdraw the writ petition.
  • Granted liberty to the petitioner to file an appeal before the Appellate Authority.
  • Directed that the period during which the writ petition remained pending before the High Court shall be excluded while calculating the limitation period for filing the statutory appeal.

Important Clarification

This judgment reiterates that where a litigant withdraws a writ petition to pursue the appropriate statutory appellate remedy, the High Court may protect the litigant by directing exclusion of the period spent before the High Court while computing limitation for filing the appeal. However, the Court did not decide the merits of the dispute, as the writ petition was dismissed as withdrawn.

Key Legal Principle

  • Withdrawal of a writ petition does not prevent the petitioner from availing the statutory appellate remedy when liberty is granted by the Court.
  • The period spent prosecuting the writ petition before the High Court can be excluded for computing limitation for filing the statutory appeal, subject to the Court's specific directio

Sections Involved

  • Article 226 of the Constitution of India
  • Statutory Appellate Provisions under the Central Goods and Services Tax Act, 2017 (CGST Act) (Appeal before Appellate Authority)

Link to Download the Order-https://www.mytaxexpert.co.in/uploads/1784804807_1913.pdf

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