Manoj Patni vs. The Union Of INDIA And 6 Ors

WP(C)/2245/2024HC GauhatiGSTCNR GAHC01008452202404 March 2025Bench: HONOURABLE MR. JUSTICE KARDAK ETE3 pages
AI SummaryDismissed

Facts

The petitioner, Manoj Patni, proprietor of M/s Sanmati Traders, filed a writ petition before the Gauhati High Court. The respondents included the Union of India, the State of Assam, and various GST authorities. The petitioner's counsel, on instructions, submitted a request to withdraw the writ petition. The respondents' counsel were present. The court was informed of the petitioner's instruction to withdraw.

Held

The Court held that the writ petition could be dismissed on withdrawal as prayed for by the petitioner. The reasoning was based on the petitioner's explicit instruction to withdraw the petition. The operative direction was to dismiss the writ petition on withdrawal, granting the petitioner liberty to file a fresh petition. No other issues were decided.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition? The petitioner argued that they had instructions to withdraw the writ petition and prayed for permission to do so with liberty to file a fresh one. The respondents, represented by their learned standing counsel, were present. No specific arguments were recorded for the respondents regarding the withdrawal request.

AI-generated summary — verify with the full judgment below

Page No.# 1/3 GAHC010065372024

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case : WP(C)/2245/2024 MANOJ PATNI SON OF LATE CHANDANMAL PATNI

AS SELF AND PROPRIETOR OF M/S SANMATI TRADERS

HAVING THEIR BUSINESS AT IMPHAL WEST MANIPUR AS WELL AS HOUSE NO. 12 GROUND FLOOR KALPATRU PATH RUKMINI NAGAR BEHIND GNRC HOSPITAL KAMRUP METROPOLITAN GUWAHATI- 781006. VERSUS THE UNION OF INDIA AND 6 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

NORTH BLOCK NEW DELHI- 110001. 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM

FINANCE (TAXATION) DEPARTMENT

DISPUR

Page No.# 2/3 GUWAHATI- 781006. 3:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI- 781001. 4:THE COMMISSIONER OF TAXES STATE GOODS AND SERVICE TAX KAR BHAWAN BISHNU PRASAD RAVA FLYOVER DISPUR GANESHGURI GUWAHATI- 781006. 5:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI-D-10- GUWAHATI-D

GUWAHATI ASSAM. 6:THE CENTRAL BOARD OF IND

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.