Liyakat vs. Central Tax GST East Delhi

W.P.(CRL)/1121/2025HC DelhiGSTCNR DLHC01018898202522 May 2025Bench: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA1 pages

For Petitioner: Mr. Anant Vijay, AdvocateFor Respondent: Mr. P.C. Aggarwal, SPP for CGST alongwith Mr. Manikya Taneja, Advocate

AI SummaryDismissed

Facts

The petitioner, Liyakat, filed a writ petition before the Delhi High Court challenging an order or action by the Central Tax GST East Delhi. The specific tax period(s) 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 present order pertains to an application filed by the petitioner seeking permission to withdraw the writ petition.

Held

The Court granted the petitioner's application to withdraw the writ petition. Consequently, the writ petition, along with any pending applications, was dismissed as withdrawn. The date previously fixed for hearing, 09.07.2025, was cancelled. No specific reasoning beyond the granting of the withdrawal application is provided. The ratio decidendi is that a petitioner has the right to withdraw their case if they so choose, subject to the court's permission. No issues were expressly left undecided as the matter was resolved by withdrawal.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition. This issue arises from the petitioner's application seeking withdrawal. The petitioner's side argued for withdrawal. The respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(CRL) 1121/2025 LIYAKAT .....Petitioner Through: Mr. Anant Vijay, Advocate versus CENTRAL TAX GST EAST DELHI .....Respondent Through: Mr. P.C. Aggarwal, SPP for CGST alongwith Mr. Manikya Taneja, Advocate CORAM: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

O R D E R %

22.05.

2025 CRL.M.A. 16259/2025 & W.P.(CRL) 1121/2025

By way of the present application, the petitioner seeks permission of this Court to withdraw the present writ petition.

Accordingly, the present writ petition, along with pending application, if any, is dismissed as withdrawn.

The date already fixed i.e., 09.07.2025 stands cancelled.

Copy of the order be given dasti to the learned counsel for the parties.

The order be uploaded on the website forthwith. DR. SWARANA KANTA SHARMA, J MAY 22, 2025/A Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/07/2025 at 00:27:51

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.