Shweta Vikas Singh vs. State Tax Officer Pun-Vat-C-708 And Anr
Held
The Court held that the Petitioner was permitted to withdraw the writ petition. This decision was based on the Petitioner's submission that the reliefs sought in the petition had already been granted by the Respondents and that an amnesty scheme was proposed by the GST Council. The Court found no impediment to allowing the withdrawal. The ratio decidendi is that if the subject matter of a writ petition becomes infructuous or the reliefs are already granted, the petitioner should be allowed to withdraw the petition. The operative direction was to permit the withdrawal of the petition and dispose of it accordingly. No costs were imposed.
Facts
The Petitioner, Shweta Vikas Singh, filed a writ petition before the Bombay High Court challenging an order or action by the State Tax Officer Pun-Vat-C-708. The specific tax period and the amount in dispute are not recorded in the judgment. The petition was listed on a praecipe moved by the Petitioner's advocate on October 9, 2023. The praecipe indicated that the reliefs sought in the petition had already been granted to the Petitioner by the Respondents and that an amnesty scheme was proposed by the GST Council. Consequently, the Petitioner intended to withdraw the petition.
Key Issues
1. Whether the Petitioner is entitled to withdraw the writ petition given that the reliefs sought have already been granted and an amnesty scheme is proposed. Contentions: Petitioner: The Petitioner sought to withdraw the petition as the reliefs sought had already been granted by the Respondents, and a proposed amnesty scheme by the GST Council rendered the petition infructuous. The Petitioner relied on the fact that the matter was moved on a praecipe for circulation to withdraw the petition. Revenue/State: The judgment does not record any specific arguments made by the Respondent State Tax Officer. However, the Court permitted the withdrawal, implying no objection or that the Respondent's position was rendered moot by the Petitioner's circumstances.
AI-generated summary — verify with the full judgment below
Tauseef
901-WP.12589.2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.12589 OF 2023 Shweta Vikas Singh ...Petitioner Versus State Tax Officer Pun-Vat-C-708 & Anr. ...Respondents ******** Mr. Rajesh Gupta for the Petitioner. Ms. Shruti D. Vyas, ‘B’ Panel Counsel for the Respondent (State). ******** CORAM : G. S. KULKARNI, JITENDRA JAIN, J.J.
DATE : 10th OCTOBER, 2023. P.C. . This petition is listed on a praecipe as moved by the learned Advocate for the Petitioner dated 9th October 2023. The request in the praecipe to circulate this matter is to the effect that the reliefs as sought in the petition have already been granted to the Petitioner by the Respondents and also now an amnesty is proposed by the GST council in this regard.
In this view of the matter, the Petitioner intends to withdraw the petition. We accordingly permit the Petitioner to withdraw the petition. Allowed to be withdrawn. 1 of 2 2023:BHC-AS:30029-DB
Tauseef
901-WP.12589.2023.doc
Petit
The judgment continues below.
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