M/S Hindusthan Urban Infrastructure LTD vs. The Union Of INDIA And 5 Ors.
Held
The Court allowed the petitioner's prayer to withdraw the writ petition. The Court granted the petitioner the liberty to re-file the petition in accordance with law. This implies that the Court did not delve into the merits of the case or the underlying GST dispute. The decision is based solely on the petitioner's request for withdrawal and the absence of any objection from the revenue. The operative direction is the dismissal of the writ petition as withdrawn, with the specified liberty granted to the petitioner.
Facts
The petitioner, M/s Hindusthan Urban Infrastructure Ltd., a public limited company, filed a writ petition before the Gauhati High Court. The respondents included the Union of India, the Central Board of Indirect Taxes and Customs (CBIC), the Goods and Services Tax Council, and various GST authorities in Guwahati. The petitioner's counsel made a specific prayer to withdraw the writ petition. The counsel requested liberty to re-file the petition in accordance with law. The court heard the petitioner's counsel and also the counsel for the respondent, CGST.
Key Issues
1. Whether the petitioner should be allowed to withdraw the writ petition with liberty to re-file the same in accordance with law. The petitioner argued for withdrawal with liberty to re-file, implying that there were procedural or substantive issues that necessitated a fresh filing. The revenue did not present any arguments against the withdrawal, as indicated by the court's order noting that the learned counsel for the respondent appeared on instructions and no objection was raised against the prayer for withdrawal.
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Page No.# 1/3 GAHC010280282025
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/7249/2025 M/S HINDUSTHAN URBAN INFRASTRUCTURE LTD A PUBLIC LIMITED COMPANYINCORPORATED UNDER COMPANIESACT1956, HAVING ITS REGISTEREDOFFICE AT KANCHENJUNGA 7THFLOOR, 18, BARKHAMBA ROAD,NEW DELHI, 110001.REPRESENTEDITS VICE PRESIDENT (COMMERCIAL) SRI VISHAL PACHISIA AGED ABOUT 48 YEARS SON OF JIWAN LAL PACHISIA, RESIDENT OF 1-8 NEW INDUSTRIAL AREA, MANDIDEEP, BHOPAL. VERSUS THE UNION OF INDIA AND 5 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, ROOM NO.66-A, NORTH BLOCK NEW DELHI -110001. 2:THE CENTRAL BOARD OF INDIIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR 5 PUSHP VIHAR NEW DELHI-1100017 REPRESENTED BY ITS CHAIRMAN. 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT
Page No.# 2/3 PALACE NEW DELHI-110001 REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX GST BHAWAN KEDAR ROAD GUWAHATI-781001. 5:THE ASSISTA
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