Sri Jonah Terang vs. The Union Of INDIA And 3 Ors

WP(C)/2717/2026HC GauhatiGSTCNR GAHC01010115202628 May 2026Bench: HONOURABLE MR. JUSTICE MANISH CHOUDHURY2 pages

AI SummaryDismissed

Facts

The petitioner, Sri Jonah Terang, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue, and three officials from the Central Goods and Service Tax department. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court held that the petitioner did not wish to pursue the writ petition at that stage and sought liberty to avail other appropriate remedies. The respondents had no objection to this request. Consequently, the Court dismissed the writ petition on withdrawal, granting the petitioner the liberty to pursue other remedies as prayed for. The reasoning was based on the petitioner's expressed desire to withdraw and the absence of objection from the respondents. No specific provisions of the CGST Act or Rules were discussed in relation to the dismissal.

Key Issues

The Court had to decide whether to allow the petitioner to withdraw the writ petition. The petitioner's counsel argued that the petitioner wished to withdraw the writ petition at this stage to pursue other appropriate remedies available under the law. The respondent's counsel stated they had no objection to this submission. The core issue was whether the Court should permit the withdrawal of the petition under these circumstances.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No. 1/2 GAHC010101152026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2717/2026 SRI JONAH TERANG SON OF DEBESWAR TERANG, RESIDENT OF VILL-LARULANGCHO, P.O. AND P.S.- DIPHU, DIST- KARBI ANGLONG, ASSAM-782460. VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.66A, NORTH BLOCK, NEW DELHI-110001 2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE CUSTOMS 5TH FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001. 3:THE SUPERINTENDENT CENTRAL GOODS SERVICES TAX RANGE IIC 2ND FLOOR GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI- 781001. 4:THE SUPERINTENDENT CENTRAL GOODS SERVICES TAX NAGAON RANGE R. K. ROAD NAGAON- 78200 Page No. 2/2 Advocate for the Petitioner : MR. R S MISHRA, MS B SARMA,MS. M DEY Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

ORDER Date : 29.05.2026

Heard Mr. R.S. Mishra, learned counsel for the petitioner; and Mr. K. Jain, learned counsel on behalf of Mr. S.C. Keyal, learned Senior Counsel & Special Counsel, CGST appearing for the respondent nos. 2 – 4. Mr. Mishra has submitted that the petitioner does not want to pursue the writ petition, at this stage, in order to avail other appropriate remedy as permissible under the law. In response, Mr. Gogoi has submitted that he has no objection to the submission made by the learned counsel for the petitioner.

In view of the above submission made by Mr. Mishra, learned counsel for the petitioner that the petitioner does not want to pursue the writ petition, at this stage, the writ petition is dismissed on withdrawal, with the liberty, as prayed for.

JUDGE Comparing Assistant

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.