Sri Prasanta Kumar Bora vs. The Union Of INDIA And 8 Ors
Held
The Court considered the submission made by the learned counsel for the petitioner regarding inadvertent errors in the writ petition. Based on this submission, the Court allowed the petitioner's request to withdraw the writ petition. The Court explicitly granted the petitioner the liberty to file a fresh petition. The reasoning for this decision is solely based on the petitioner's stated need to correct errors and refile, without any adjudication on the merits of the original petition or any opposition from the respondents. No specific sections of the GST Act or Rules were discussed or interpreted in this order.
Facts
The petitioner, Sri Prasanta Kumar Bora, filed a writ petition before the Gauhati High Court. The respondents included the Union of India, the Central Board of Indirect Taxes and Customs, the Goods and Services Tax Council, various CGST authorities, and the State of Assam and its finance department officials. The petitioner's counsel submitted that certain inadvertent errors were present in the writ petition and sought permission to withdraw it with the liberty to file a fresh petition. The Court was informed of the presence of counsel for the various respondents.
Key Issues
1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file afresh, considering the submission of inadvertent errors in the petition? Petitioner's Argument: The petitioner argued that due to inadvertent errors in the writ petition, it was necessary to withdraw the current petition and seek liberty to file a fresh one. This would allow for the correction of these errors and a proper adjudication of the underlying issues, if any, in a subsequent filing. Revenue/State's Argument: The judgment does not record any specific arguments made by the respondents regarding the petitioner's request for withdrawal. Their presence and representation by counsel are noted, but no counter-arguments or objections to the withdrawal are detailed in the provided text.
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Page No. 1/3 GAHC010156952026
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4069/2026 SRI PRASANTA KUMAR BORA SON OF LATE UMESH CHANDRA BORA, RESIDENT OF BAIDYATUP, MADHUPUR, P.S. SADAR, NAGAON, ASSAM-782003. VERSUS THE UNION OF INDIA AND 8 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66, NORTH BLOCK, NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR NBCC PLAZA-1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI-110001 REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS 5TH FLOOR GST BHAWAN
Page No. 2/3 KEDAR ROAD MACHKHOWA GUWAHATI-781001. 5:THE ASSISTANT COMMISSIONER GUWAHATI DIVISION-II CGST COMMISSIONERATE GUWAHATI 2ND FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 6:THE SUPERINTENDENT NAGAON RANGE CGST AND CX GUWAHATI NAGAON RANG
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