Dulal Chandra Mech vs. The Union Of INDIA And 2 Ors

WP(C)/325/2025HC GauhatiGSTCNR GAHC01001111202504 May 2025Bench: HONOURABLE MR. JUSTICE MANISH CHOUDHURY2 pages

AI SummaryDismissed

Facts

The petitioner, Dulal Chandra Mech, filed a writ petition before the Gauhati High Court challenging an order or action by the revenue authorities. The respondents were the Union of India, the Principal Commissioner of Central Goods and Services Tax, and the Deputy Commissioner of Central GST, Tinsukia. The specific tax period(s) and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates that the petitioner sought to withdraw the writ petition with the liberty to file it afresh.

Held

The Court decided to allow the petitioner's request to withdraw the writ petition with the liberty to file it afresh. The reasoning was based on the submission made by the petitioner's counsel and the lack of objection from the respondents' counsel. The Court's finding on the issue was that the withdrawal with liberty to refile was permissible. The ratio decidendi is that a party can withdraw a writ petition with liberty to file afresh if the opposing party has no objection. The operative direction was that the writ petition is dismissed on withdrawal, with the liberty as prayed for.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition with the liberty to file it afresh, as per the petitioner's submission. The petitioner, through their counsel Ms. M. Nirola, argued that they wished to withdraw the writ petition to file it afresh. The respondents, represented by Mr. K. Jain, Standing Counsel for GST, stated they had no objection to this prayer. No other arguments or legal provisions were discussed in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010011112025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/325/2025 DULAL CHANDRA MECH S/O LATE LOKESWAR MECH, R/O B ITAVATA ROAD, P.O.-DIGBOI, DIST- TINSUKIA, ASSAM-786171 VERSUS THE UNION OF INDIA AND 2 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI-110001 2:PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX HAVING OFFICE AT MILAN NAGAR LANE F P.O.- CR BUILDING DIBRUAGRH-786003 3:DEPUTY COMMISSIONER OF CENTRAL TAX CENTRAL GST DIVISION TINSUKIA HAVING OFFICE AT DURGABARI ROAD TINSUKIA-78612 Advocate for the Petitioner : MR. J D ROY, MS M NIROLA Advocate for the Respondent : DY.S.G.I., SC, GST Page No.# 2/2 BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

Date : 05-05-2025 Ms. M. Nirola, learned counsel for the petitioner and Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, GST are present.

Ms. Nirola, learned counsel for the petitioner has submitted that the pet

The judgment continues below.

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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.