M/S. Kamlax Polytex PVT LTD vs. Principal Commissioner/Commissioner CGST Delhi North Commissionerate & Anr.

W.P.(C)/3480/2024HC DelhiGSTCNR DLHC01011674202429 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages

For Petitioner: Mr. Aditya Kumar & Ms. Pankhuri Srivastava, AdvsFor Respondent: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Subham Kumar, Mr. Kuldeep Mishra and Mr. Deep Raj and Mr. Swastik Mishra, Advs. for R-1

AI SummaryDismissed

Facts

The petitioner, M/s. Kamlax Polytex Pvt Ltd, filed a writ petition before the Delhi High Court. The respondents were the Principal Commissioner/Commissioner CGST Delhi North Commissionerate and another authority. The specific tax period and the order or action under challenge, as well as 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.

Held

The Court granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The date previously fixed for hearing on 28 February 2025 was cancelled. No findings were made on the merits of the case, as the matter was disposed of based on the petitioner's withdrawal. The ratio decidendi is that a party has the right to withdraw their case, and the court will grant such a request, leading to a dismissal of the petition as withdrawn.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition. The petitioner, through their learned counsel, sought liberty to withdraw the writ petition. The respondents were represented by their counsel. No specific arguments were recorded for either side regarding the merits of the case or the grounds for withdrawal, beyond the petitioner's request.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3480/2024 & CM APPL. 5346/2025 (for withdrawal of petition) M/S. KAMLAX POLYTEX PVT LTD .....Petitioner Through: Mr. Aditya Kumar & Ms. Pankhuri Srivastava, Advs. versus PRINCIPAL COMMISSIONER/COMMISSIONER CGST DELHI NORTH COMMISSIONERATE & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Subham Kumar, Mr. Kuldeep Mishra and Mr. Deep Raj and Mr. Swastik Mishra, Advs. for R-1. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

29.01.

2025

Learned counsel for the writ petitioner seeks liberty to withdraw the writ petition.

Ordered accordingly. The writ petition shall stand dismissed as withdrawn.

The date fixed for 28 February 2025 stands cancelled.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 29, 2025/RW 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 01/07/20

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