2024 (10) TMI 1043 - HC - GST

Tax Appeal Withdrawal Highlights Procedural Complexities and Potential for Future Restoration of Legal Remedies

Poonaram Khimaram Chaudhary Versus State of Maharashtra & Ors.

HC of Bombay dismissed tax petition after petitioner withdrew appeal prematurely. Court noted withdrawal without exhausting alternate remedies and ... Dismissal of petition - withdrawal of appeal without exhausting alternate remedies - lack of knowledge of the order - HELD THAT:- All the defences cannot be readily accepted. If the petitioner was confident of such defences, it is difficult to understand why the appeal was withdrawn. Suppose the petitioner, for the reasons attributable to himself, fails to avail of alternate remedies provided by the Statute. In that case, such a petitioner cannot insist on invoking this Court's writ jurisdiction. Accordingly, this petition cannot be entertained. If the petitioner so chooses and, if so advised, applies for revocation of his withdrawal application and seeks restoration of the appeal, the Appellate Authority must dispose of such application in accordance with the law, considering that he is an individual and after considering the reasons for revocation - petition disposed off. The High Court of Bombay dismissed the petition challenging a tax order dated 25 August 2023 due to withdrawal of appeal without exhausting alternate remedies. The petitioner claimed lack of knowledge of the order until March 2024, but the court found the withdrawal of appeal questionable. The court suggested the petitioner may seek revocation of withdrawal and restoration of appeal, emphasizing consideration of individual circumstances. The petition was disposed of with no costs.