Ravishankar vs. The Assistant Commissioner

Facts

The appellant, Ravishankar, a contractor, filed a writ appeal before the High Court of Karnataka, Dharwad Bench, challenging an order on an interlocutory application and a previous order passed by a learned Single Judge in a writ petition. The writ appeal was filed under Section 4 of the Karnataka High Court Act, 1961. The respondents included the Assistant Commissioner of Commercial Taxes, the State of Karnataka, the Government of India, the GST Council, and the Principal Chief Commissioner of Central Tax. The appellant sought to set aside the impugned orders and allow the writ petition with consequential reliefs.

Held

The Court considered the memo filed by the learned counsel for the appellant seeking leave to withdraw the appeal. The memo dated 04.11.2024 was taken on record. Based on the appellant's request, the Court decided to dismiss the writ appeal as withdrawn. No specific legal provisions or precedents were discussed in relation to the withdrawal itself, as the decision was based on the appellant's expressed intent. The Court's reasoning was that since the appellant no longer wished to pursue the appeal, it should be disposed of accordingly. The operative direction was to dismiss the appeal as withdrawn.

Key Issues

The primary issue before the Court was whether the appellant's request to withdraw the writ appeal should be granted. The appellant, through their counsel, filed a memo seeking leave to withdraw the appeal. The Court had to decide whether to permit this withdrawal. The appellant argued for withdrawal, as indicated by their filing of a memo. The respondents' contentions regarding the withdrawal were not explicitly recorded in the judgment.