Patna High Court
Succulent Engineers Private LimitedversusThe Union of India
- Decided
- Disposal
- WITHDRAWN
Holding
The Court allowed the petitioner to withdraw the writ petition and granted liberty to pursue a statutory appeal under Section 107 of the CGST/BGST Act.
Summary
Succulent Engineers Private Limited filed a civil writ petition challenging an order of the Union of India and others. The petitioner later sought the Court's permission to withdraw the writ application and to pursue a statutory appeal under Section 107 of the CGST/BGST Act. The Court examined the request and considered the procedural propriety of allowing a withdrawal coupled with a future appeal. It granted the petitioner's request, dismissing the writ petition as withdrawn while expressly permitting the petitioner to file the statutory appeal. The Court further directed that any limitation issue arising before the appellate authority should be assessed in view of the period the petitioner spent before this Court.
Issues considered
- Whether a petitioner may withdraw a writ petition and be granted liberty to file a statutory appeal under Section 107 of the CGST/BGST Act.
- Whether the limitation period for the statutory appeal can be adjusted based on the time spent pursuing the writ petition.
Legislation cited
Subjects
- withdrawal of writ
- statutory appeal
- Section 107
- CGST Act
- limitation period
- civil writ jurisdiction
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4300 of 2026
======================================================
Succulent Engineers Private Limited ... ... Petitioner
Versus
The Union of India & Ors. ... ... Respondents
======================================================
Appearance :
For the Petitioner/s : Mr. Uday Prasad Singh, Advocate
Mr. Krishna Kumar Singh, Advocate
For the CGST & CX : Mr. Amit Pandey, Advocate
For CGST & CX : Mr. Ruchi Mandal, Advocate
For the State : Mr. Vivek Prasad, GP-7
Ms. Roona, AC to GP-7
======================================================
CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD
and
HONOURABLE MR. JUSTICE KUMAR MANISH
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)
2 25-06-2026 After some arguments, learned counsel for the
petitioner, seeks permission to withdraw the writ application
with liberty to prefer a statutory appeal under Section 107 of the
CGST/BGST Act against the impugned order.
2. Permission is granted.
3. Application is dismissed as withdrawn but with
liberty to the petitioner to seek remedy, as may be advised to
him, before the appellate authority.
4. If any question of limitation arises for consideration
before the appellate authority, the same will be considered
keeping in view the period during which the petitioner was
pursuing his remedy before this Court.
(Rajeev Ranjan Prasad, J)
(Kumar Manish, J)
Rishi/-
U
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