M/S Psk Infrastructures And Projects PVT LTD vs. National Highways Authority Of INDIA

Held

The Court granted the petitioner's request for permission to withdraw the Writ Petition. The Court allowed the petitioner to file a fresh Writ Petition. This fresh petition would be filed after impleading the Union of India and the appropriate Authority under the GST Act. The purpose of the new petition is to challenge the notice issued by the Assistant Commissioner (ST), Proddatur-II Circle, Proddatur, which directed the petitioner to file service tax returns. Consequently, the Writ Petition was dismissed as withdrawn. No order as to costs was made, and any pending miscellaneous petitions were closed.

Facts

The petitioner, represented by Sri V. Pattabhi, sought permission from the High Court to withdraw Writ Petition No. 32283 of 2018. The petitioner intended to file a fresh Writ Petition. This new petition would implead the Union of India and the relevant Authority under the GST Act. The purpose of the fresh petition would be to challenge a notice issued by the Assistant Commissioner (ST), Proddatur-II Circle, Proddatur. This notice had called upon the petitioner to file service tax returns.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the Writ Petition with liberty to file a fresh one? The petitioner argued for permission to withdraw the current writ petition and file a fresh one. The intention behind filing a fresh petition was to properly implead the Union of India and the Authority under the GST Act, and to challenge the notice issued by the Assistant Commissioner (ST), Proddatur-II Circle, Proddatur, which required the petitioner to file service tax returns. The revenue or State did not record any arguments in the judgment.