Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Withdrawal with liberty to appeal: file within eight weeks; appeal to be decided on merits without limitation objection.</h1> Petitioners were granted permission to withdraw the writ petition with liberty to file a statutory appeal within a specified short period; the court ... Seeking to withdraw the petition and pursue alternative remedy - entertainment of appeal despite bar of limitation - adjudication of appeal on merits. Liberty to withdraw petition and pursue alternative remedy - HELD THAT:- The Court, having noted the Supreme Court a remittal of the matter in Union of India and others Vs. ASPAM Petrochem Pvt. Ltd. [2026 (2) TMI 139 - SC ORDER]. The petition was therefore allowed to be withdrawn subject to a temporal liberty: if an appeal is filed within eight weeks it must be heard and decided on its merits and in accordance with law without objection as to limitation. All contentions of the parties were expressly left open for consideration by the Tribunal. [Paras 5] Final Conclusion: The writ petition is permitted to be withdrawn; petitioners may file an appeal to the Tribunal within eight weeks, which must be adjudicated on merits without objection as to limitation, and all issues are left open for determination by the Tribunal. Issues: Whether the petition should be permitted to be withdrawn with liberty to the petitioners to file an appeal before the Tribunal within a specified period and for such appeal to be decided on merits without objection as to limitation.Analysis: The question concerns procedural relief permitting withdrawal of the writ petition and conferring a time-limited right to pursue the appellate remedy before the appropriate Tribunal. The Court examined the effect of a Supreme Court remittal and the surrounding procedural context, including prior orders and bona fide pursuit of proceedings, and considered whether equitable relief in the nature of permitting an appeal out of time (by removing limitation objection) should be granted to enable adjudication on merits. The Court balanced the petitioners' intent to prosecute the statutory appellate remedy against the need to preserve procedural regularity, noting the parties' submissions and precedents addressing remittal and appellate limitation in comparable matters.Conclusion: Liberty to withdraw the petition is granted and the petitioners are permitted to file an appeal before the Tribunal within eight weeks from the date of the order; if so filed, the appeal shall be decided on its merits and in accordance with law without an objection as to limitation. (In favour of petitioner)