Narendra Kumar Hazarika vs. The Union Of INDIA And 3 Ors

WP(C)/673/2025HC GauhatiGSTCNR GAHC01002355202526 February 2025Bench: HONOURABLE MR. JUSTICE MANISH CHOUDHURY2 pages

AI SummaryDismissed

Facts

The petitioner, Narendra Kumar Hazarika, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Principal Commissioner of Central Goods and Service Tax, the Assistant Commissioner of Central Goods and Service Tax, and the Commissioner (Appeals) CGST. The petitioner's counsel submitted that there were inadvertent errors in the writ petition and requested to withdraw it with liberty to file afresh. The counsel for the respondent (CGST) had no objection to this prayer.

Held

The Court considered the submissions made by both the learned counsel for the petitioner and the learned Standing Counsel for CGST. The petitioner's counsel stated that there were inadvertent errors in the writ petition and requested to withdraw it with liberty to file a fresh petition. The respondent's counsel had no objection to this prayer. Therefore, the Court found no impediment to allowing the withdrawal with liberty. The writ petition was dismissed on withdrawal, with the liberty granted to the petitioner to file afresh as prayed for.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition with the liberty to file afresh, given the submission of inadvertent errors in the petition? Petitioner's Argument: The petitioner argued that due to inadvertent errors in the writ petition, it was necessary to withdraw the current petition and seek liberty to file a fresh one. Revenue's Argument: The respondent, CGST, had no objection to the petitioner's prayer for withdrawal with liberty to file afresh.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010023552025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/673/2025 NARENDRA KUMAR HAZARIKA S/O LATE GAGAN HAZARIKA, RESIDENT OF NH-37, LOKHOWJAN, P.O. AND P.S. BOKAKHAT, DIST- GOLAGHAT, ASSAM -785612. 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. 66-A, NORTH BLOCK, NEW DELHI-110001. 2:THE PRINCIPAL COMMISSIONERER CENTRAL GOODS AND SERVICE TAX MILAN NAGAR LANE -F P.O. -C.R. BUILDING DIBRUGARH ASSAM-786003. 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX JORHAT DIVISION STATION GODOWN ROAD JORHAT- 785001 ASSAM 4:THE COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND SERVICE TAX AND CUSTOMS Page No.# 2/2 GST BHAWAN KEDAR ROAD GUWAHATI-1 ASSA Advocate for the Petitioner : MR. R S MISHRA, MR. R K MAHANTA,MS. N PARASAR Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

Date : 27.02.2

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