M/S. Mistral Being A Micro Enterprise And ANR v. Union Of India And ORS.

23.11.2023 PB Sl. No.27.

WPA 25604 of 2023 M/s. Mistral being a Micro Enterprise & Anr.

Vs Union of India & Ors.

Mr. Gaus Ul Alam.

... For the Petitioners.

Mr. K. K. Maiti, Mr. Tapan Bhanja.

.......for the CGST authority.

Heard both the parties.

Learned advocate representing the respondent revenue opposes the writ petition on the ground that two separate impugned orders of the appellate authority having separate cause of action have been clubbed together in this writ petition, one impugned order of the appellate authority is dismissal of the appeal on the ground of delay and another order of the appellate authority is on merit.

Learned advocate appearing for the petitioner prays for liberty to withdraw this writ petition and to file two separate fresh writ petitions and considering such prayer, this writ petition being WPA 25604 of 2023 is dismissed as withdrawn with liberty as prayed for.

( Md. Nizamuddin, J.)