Facts of the Case

Agarwal Metcom Private Limited, Jamshedpur, filed W.P.(T) No. 1406 of 2022 before the Jharkhand High Court against the Union of India, the Central Board of Indirect Taxes and Customs, the GST Council, and CGST/Central Excise authorities at Jamshedpur, along with a private respondent, Divine Alloys & Power Company Limited. While the writ petition was pending, an order dated 23.12.2022 was passed against the petitioner. Instead of pursuing the writ further, the petitioner chose to file a statutory appeal before the Appellate Court against that order. On 03.05.2023, the petitioner moved I.A. No. 3965 of 2023 seeking permission to withdraw the writ petition in view of the appeal already filed.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition in view of the appeal filed before the Appellate Court against the order dated 23.12.2022.

Petitioner's Arguments

  • The petitioner had already filed an appeal before the Appellate Court challenging the order dated 23.12.2022 passed during the pendency of the writ petition.
  • In view of the appeal, the writ petition itself no longer needed to be pursued and should be permitted to be withdrawn.

Respondent's Arguments

  • The order does not record any specific opposition from the respondents to the withdrawal application; the Bench proceeded on the basis of the averments made by the petitioner.

Court Order / Findings

  • The Division Bench of Justices Rongon Mukhopadhyay and Deepak Roshan allowed I.A. No. 3965 of 2023.
  • W.P.(T) No. 1406 of 2022 was accordingly dismissed as withdrawn.
  • All pending interlocutory applications, if any, were also disposed of.
  • The order does not record any findings on the merits of the petitioner's original grievance.

Important Clarification

This is a pure withdrawal order. The High Court did not examine or decide any question relating to GST liability, refunds, or the legality of any departmental action. Taxpayers who have filed both a writ petition and a statutory appeal on the same cause of action should note that courts will readily permit withdrawal of the writ once the appellate remedy is being pursued, but such withdrawal carries no finding in the taxpayer's favour on the underlying dispute — that has to be argued afresh in the appeal.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — referenced only in the cause title through the CGST/Central Excise authorities impleaded as respondents; no provision was interpreted or applied.

Decision – In Favour of

Neither party — the writ petition was disposed of without a decision on merits, dismissed as withdrawn at the petitioner's own request so that the underlying dispute could be pursued through the pending statutory appeal.

Case Details

Court: High Court of Jharkhand at Ranchi
Case No.: W.P.(T) No. 1406 of 2022 (I.A. No. 3965 of 2023)
Coram: Justice Rongon Mukhopadhyay and Justice Deepak Roshan
Date of Order: 03.05.2023

Link to Download the Order

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