Bindu Bhusan Banik vs. Union Of INDIA And 2 Ors

Facts

The petitioner, Bindu Bhusan Banik, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Principal Commissioner of Central Goods and Services Tax, and the Deputy Commissioner of Central Tax. The petitioner sought to withdraw the writ petition with the liberty to file it afresh. The counsel for the revenue had no objection to this request.

Held

The Court considered the submission made by the learned counsel for the petitioner, Ms. M. Nirola, who expressed the petitioner's desire to withdraw the writ petition with the liberty to file it afresh. The Court also noted that the learned counsel for the respondent, Mr. K. Jain, representing the Standing Counsel, GST, had no objection to this prayer. In light of these submissions, the Court decided to dismiss the writ petition on withdrawal, granting the petitioner the liberty to file it afresh as prayed for. The Court did not delve into the merits of the case or any specific GST provisions, as the dismissal was based on the petitioner's request for withdrawal. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with the liberty to file it afresh, considering the submission made by the petitioner's counsel and the lack of objection from the revenue's counsel. Petitioner's Argument: The petitioner, through their counsel, requested to withdraw the writ petition with the liberty to file it afresh. No specific legal provisions or precedents were cited in support of this request, but it was presented as a procedural matter. Revenue's Argument: The revenue, represented by their counsel, stated that they had no objection to the petitioner's prayer for withdrawal with liberty to file afresh. No specific legal provisions or precedents were cited by the revenue.