Sri Diganta Duarah vs. The Union Of INDIA And 4 Ors
Facts
The petitioner, Sri Diganta Duarah, filed a writ petition before the Gauhati High Court. The respondents were the Union of India and various authorities under the Central Goods and Services Tax (CGST) regime, including the Principal Commissioner, Commissioner (Appeals), Assistant Commissioner, and Deputy Commissioner. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The petitioner sought to withdraw the writ petition due to inadvertent errors in its filing.
Held
The Court considered the submissions made by both the learned counsel for the petitioner and the learned Standing Counsel for CGST. The petitioner had requested to withdraw the writ petition due to inadvertent errors and sought liberty to file a fresh petition. The revenue did not object to this request. Consequently, the Court allowed the withdrawal of the writ petition with the liberty as prayed for. The specific errors in the petition were not detailed, nor was there any discussion of the merits of the underlying GST dispute. The operative direction was to dismiss the writ petition on withdrawal, granting the petitioner liberty to file anew.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to file a fresh petition, considering the submission of inadvertent errors in the original filing. Petitioner's contention: The petitioner, through their counsel, submitted that inadvertent errors had crept into the writ petition and therefore, sought permission to withdraw the petition with liberty to file a fresh one. Revenue's contention: The learned Standing Counsel for CGST stated that they had no objection to the petitioner's prayer for withdrawal with liberty.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010028132025
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/935/2025 SRI DIGANTA DUARAH SON OF KUKHESWAR DUARH, RESIDENCE OF OLD AMULAPATTY, P.O., P.S. AND DISTRICT. SIVASAGAR, ASSAM VERSUS THE UNION OF INDIA AND 4 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 COMMISSIONER CENTRAL GOODS AND SERVICE TAX MILAN NAGAR LANE -F P.O.- C.R. BUILDING DIBRUGARH- 786003 3:THE COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND SERVICE TAX AND CUSTOMS GST BHAWAN KEDAR ROAD GUWAHATI-1 ASSAM 4:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX MILAN NAGAR LANE-F P.O.- C.R. BUILDING DIBRUGARH- 786003
Page No.# 2/2 5:THE DEPUTY COMMISSIONER CENTRAL GOODS AND SERVICE TAX MILAN NAGAR LANE-F P.O.- C.R. BUILDING DIBRUGARH- 78600 Advocate for the Petitioner : MR. A K GUPTA, MR. R K MAHANTA,MS. N PARASAR,MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, GST
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