WPMS/1003/2022
2022 Latest Caselaw 1473 UK

       IN THE HIGH COURT OF UTTARAKHAND
                   AT NAINITAL

       THE ACTING CHIEF JUSTICE SHRI SANJAYA KUMAR MISHRA
                                 AND
                JUSTICE SHRI RAMESH CHANDRA KHULBE


              WRIT PETITION (M/S) NO. 1003 OF 2022

                               12th MAY, 2022

 Between:

 M/s Sara Eminent
 (through its Authorised Signatory)
                                                 ......            Petitioner

 And

 The Union of India & others                     ......          Respondents


Counsel for the petitioner           :   Mr. Pulak    Raj    Mullick,   learned
                                         counsel

Counsel for respondent Nos. 2 to 4 :     Mr. Shobhit        Saharia,    learned
                                         counsel



 Upon hearing the learned Counsel, the Court made
 the following

 JUDGMENT:       (per the Acting Chief Justice Shri Sanjaya Kumar Mishra)




              Heard Mr. Pullak Raj Mullick, the learned

 counsel for the petitioner at length.


 2)           The learned counsel for the petitioner seeks to

 withdraw the writ petition, but with a liberty to raise all

 the issues raised in the writ petition before the Appellate

 Authority under the Statute, except the question of vires
                             2




of Section 174 of the Central Goods and Services Tax

Act, 2017.


3)        In case, an appeal is preferred, and the

petitioner raises all these questions, except the question

of vires, it shall be expedient and proper on the part of

the Appellate Court / Authority to take into consideration

the argument made by the petitioner before it, and to

decide the same as per law.


4)        We make it clear that we have not expressed

our opinion on merits of any of the claims of the

petitioner relating to the legality and propriety of the

order impugned as well as on the question of limitation.


5)        The    writ   petition   stands   dismissed   as

withdrawn, accordingly.


                          ___________________________
                        SANJAYA KUMAR MISHRA, A.C.J.


                           ______________________
                           RAMESH CHANDRA KHULBE, J.

Dated: 12th MAY, 2022 Negi