The Commissioner Of CGST And Central Excise Delhi- South vs. M/S. Smart Rangers PVT. LTD.
Facts
The petitioner, the Commissioner of CGST and Central Excise, Delhi-South, filed a writ petition (W.P.(C) 6615/2022) challenging an order or action related to M/s. Smart Rangers Pvt. Ltd. The petitioner, through its counsel, moved an application (CM APPL. 21771/2022) seeking leave to withdraw the writ petition. The reason stated for withdrawal was that material facts had been incorrectly stated in the original petition. The respondent was served with an advance copy of the application but did not appear before the Court. The Court noted that the matter was first taken up on April 26, 2022.
Held
The Court allowed the application for withdrawal of the writ petition. The reasoning was based on the petitioner's submission that material facts had been incorrectly stated, necessitating the withdrawal to file a fresh petition. The Court noted that the respondent had been served with an advance copy of the application but did not appear. The operative direction was to allow the withdrawal of the writ petition. The Court also stated that if a fresh writ petition is filed, its tenability will be examined as per law. The application was disposed of in these terms, and the writ petition was consequently rendered infructuous, with the previously fixed date of May 17, 2022, being cancelled. The case file was ordered to be consigned to record.
Key Issues
1. Whether the petitioner-revenue should be granted leave to withdraw the writ petition with liberty to file a fresh petition, considering the averment that material facts were incorrectly stated. Contentions: Petitioner (Revenue): Argued that material facts were incorrectly stated in the writ petition and therefore sought leave to withdraw the petition to file a fresh one. An advance copy of the application was served on the respondent. Respondent: No representation was made on behalf of the respondent, and therefore, no arguments were recorded for the respondent.
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Cause title — parties, addresses and appearances
O R D E R %
2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 21771/2022
This is an application whereby the applicant/petitioner-revenue seeks leave to withdraw the writ petition, with the liberty to file a fresh petition.
It is averred that material facts have been incorrectly stated in the writ petition, and therefore, the instant application has been moved.
We may note that this matter was taken up for the first time on 26.04.2022. 3. Mr R. Ramachandran, who appears on behalf of the petitioner, says that an advance copy of this application was served on the respondent.
There is, however, no representation on behalf of the respondent.
In view of the fact that the applicant seeks leave to withdraw the writ petitio
The judgment continues below.
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