2025 (1) TMI 203 - HC - GST

Seeking withdrawal of the writ petition to avail the appellate remedy - HELD THAT - Liberty granted, but with just exceptions as to limitation which will have to be considered by the Appellate Authority as per the statute and in accordance with law. The writ petition stands dismissed as withdrawn.

Summary

In the case before the Patna High Court, presided over by Honourable the Chief Justice and Honourable Mr. Justice Partha Sarthy, the petitioner, represented by Mr. Shambhu Nath Jha, sought to withdraw the writ petition to pursue an appellate remedy. The court granted this request, with the stipulation that any issues related to the limitation period would need to be addressed by the Appellate Authority "as per the statute and in accordance with law." The court clarified that it made no observations on the merits of the case or the appeal's maintainability if it was filed beyond the limitation period. Consequently, the writ petition was dismissed as withdrawn.