Absolute Green Ploymers Private Limited vs. Principal Commissioner Of Income Tax

WP/15327/2025HC Madhya Pradesh08 May 2025Bench: HON'BLE SHRI JUSTICE SANJAY DWIVEDI2 pages

For Petitioner: Uma Parashar

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner to file an appeal before the appellate authority. The Court further directed that any such appeal filed within two weeks from the date of the order shall be entertained by the appellate authority on its merits and not be dismissed on the ground of limitation. The Court explicitly stated that all rights and contentions of both parties are reserved. The primary finding is that the procedural path chosen by the petitioner (withdrawal of writ petition to pursue statutory appeal) is permissible under the given circumstances, and the appellate authority is directed to consider the appeal on merits.

What were the facts?

The petitioner, Absolute Green Polymers Private Limited, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The respondents were the Principal Commissioner of Income Tax and others. The petitioner, through its learned Senior Counsel, sought leave to withdraw the petition. The Court granted this leave with liberty to file an appeal before the appellate authority. The Court directed that if an appeal is filed within two weeks, it should be entertained on merits and not dismissed on grounds of limitation. All rights and contentions of the parties were reserved.

What were the issues?

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal before the appellate authority? (Question of procedure) Assessee's Contention: Learned Senior Counsel for the petitioner sought leave to withdraw the petition with liberty to file an appeal before the appellate authority. Revenue's Contention: No specific contention is recorded for the revenue regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SANJEEV SACHDEVA & HON'BLE SHRI JUSTICE VINAY SARAF ON THE 8th OF MAY, 2025 WRIT PETITION No. 15327 of 2025 ABSOLUTE GREEN PLOYMERS PRIVATE LIMITED Versus PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS Appearance: Shri Ganesh Narayan Purohit, learned Senior Counsel with Shri Ashish Upadhyay, learned counsel for the petitioner. Shri Harpreet Singh Gupta, learned Standing Counsel for the Income Tax (Through Video Conferencing) ORDER Per: Justice Sanjeev Sachdeva 1. Learned Senior Counsel for the petitioner seeks leave to withdraw the petition with liberty to file an appeal before the appellate authority. 2. In view of the above, petition is dismissed as withdrawn with liberty as prayed for. 3. It is directed that in case appeal is filed within a period of two weeks from today, the same shall be entertained by the appellate 1 WP-15327-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:21688 Signed by: PREETI TIWARI Signing time: 09-05-2025 14:45:23 Signature Not Verified

(SANJEEV SACHDEVA) JUDGE (VINAY SARAF) JUDGE authority on merits and not dismissed on the ground of limitation. 5. All rights and contentions of the parties are reserved. P/-

2 WP-15327-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:21688 Signed by: PREETI TIWARI Signing time: 09-05-2025 14:45:23 Signature Not Verified

Recent GST High Court judgments

Search GST case law →