Chamansab Hajaratsab Tamboli vs. The Assistant Commissioner

Facts

The appellant, Chamansab Hajaratsab Tamboli, a contractor, filed a writ appeal before the Karnataka High Court, Dharwad Bench, challenging an order on IA No. 1/2024 dated June 7, 2024, and an order dated November 17, 2023, passed by a learned Single Judge in WP No. 102607/2022. The respondents included the Assistant Commissioner, Commercial Taxes, the State of Karnataka, the Government of India, the GST Council, and the Principal Chief Commissioner of Central Tax. The appeal was filed under Section 4 of the Karnataka High Court Act, 1961. The appellant sought to set aside the impugned orders and allow the writ appeal with consequential reliefs.

Held

The Court considered the memo filed by the learned counsel for the appellant seeking leave to withdraw the appeal. Upon taking the memo on record, the Court found no impediment to granting the appellant's request. Consequently, the Court decided to dismiss the writ appeal as withdrawn. The reasoning was based solely on the appellant's expressed desire to withdraw the proceedings. No substantive issues regarding GST law or the merits of the case were adjudicated or decided upon. The operative direction was the dismissal of the appeal as withdrawn.

Key Issues

The primary issue before the Court was whether to allow the appellant's request to withdraw the writ appeal. The appellant, through their counsel, filed a memo seeking leave to withdraw the appeal. The respondents were represented, but no specific arguments were recorded in the judgment regarding the merits of the original writ petition or the subsequent appeal. The Court had to decide whether to grant the withdrawal request based on the appellant's submission.