M/S Mithila Engineers Private Limited vs. Union Of INDIA
Held
The Court allowed the withdrawal of the review petition. The Court disposed of the appeal as withdrawn. Regarding the benefits of the "Sabka Vikas Legal Dispute Resolution Scheme," the Court held that the same shall be considered by the concerned authorities. The Court explicitly stated that it would not be proper for the High Court to make any observation in this regard. Therefore, the Court did not grant any specific liberty or direction concerning the scheme's benefits, leaving that decision to the administrative authorities.
Facts
M/s Mithila Engineers Private Limited, the petitioner, filed a review petition before the Patna High Court. The petitioner sought permission to withdraw this review petition. The reason for withdrawal was to avail benefits under the "Sabka Vikas Legal Dispute Resolution Scheme." The respondents, representing the Union of India and various Central GST and Central Excise authorities, did not object to the withdrawal of the review petition. However, they submitted that the Court should not grant liberty to the petitioner to avail benefits under the scheme.
Key Issues
1. Whether the petitioner should be granted permission to withdraw the review petition. (This is a procedural issue concerning the petitioner's right to withdraw their case.) 2. Whether the Court should grant liberty to the petitioner to avail benefits under the "Sabka Vikas Legal Dispute Resolution Scheme." (This concerns the Court's power to direct or permit access to a government scheme.) Arguments: Petitioner: Submitted that they seek permission to withdraw the review petition to avail benefits under the "Sabka Vikas Legal Dispute Resolution Scheme." Revenue/State: Did not object to the withdrawal of the review petition but submitted that the Court should not grant liberty to the petitioner to avail the benefits under the aforesaid sponsored scheme.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL REVIEW No.299 of 2019 In Civil Writ Jurisdiction Case No.11249 of 2019 ====================================================== M/s Mithila Engineers Private Limited, Road No. 1, Saidpur Extension Road, Rajendra Nagar, Patna- 80016 through its Director, Mukesh Kumar Singh, Aged about 50 years, Male, S/o- Late Shreeram Prasad Singh, Resident of- Road No. 13/b, Rajendra Nagar, Near Gurukul Coaching, Rajendra Nagar, Sampatchak, Patna, Bihar- 800016 ... Petitioner Versus
Union of India through the Commissioner of Central GST and Central Excise, Patna-1, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna-800001.,
The Additional/Joint Commissioner, Office of the Commissioner of Central GST and Central Excise, Patna-1, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna-800001.,
The Deputy Commissioner of Central GST and Central Excise, Patna Central Division, Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank, Road, West Gandhi Maidan, Patna-800001.,
The Superintendent, Central GSt and Central Excise, Kadamkuan Range
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