BharatTaxGST

M/S Patliputra Hytech Infra Private Limited vs. The Union Of INDIA

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CWJC/8266/2026HC PatnaGSTCNR BRHC01028485202610 July 2026Bench: MR. JUSTICE RAJEEV RANJAN PRASAD,MR. JUSTICE KUMAR MANISH2 pages
AI SummaryDismissed

Facts

The petitioner, M/s Patliputra Hytech Infra Private Limited, filed a writ application before the Patna High Court. The respondents were the Union of India, the State of Bihar, and the Assistant Commissioner of State Tax, Patna Central 2. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ application is not detailed.

Held

The Court granted permission to the petitioner to withdraw the writ application. The Court held that the writ application is dismissed as not pressed. The petitioner is granted liberty to seek their remedy before the appropriate forum as may be advised. The Court did not decide on the merits of any GST-related issue, as the case was withdrawn by the petitioner.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ application to pursue an alternative remedy before the learned Tribunal? Petitioner's Argument: The petitioner, through its counsel, sought permission to withdraw the writ application to avail the alternative remedy of appeal before the learned Tribunal. Revenue's Argument: The learned counsel for the CGST was present, but no specific argument was recorded in the judgment regarding the withdrawal or the alternative remedy.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8266 of 2026 ====================================================== M/s Patliputra Hytech Infra Private Limited a Private Limited Company incorporated under the Companies Act, 1956 having its registered office at 7th Floor, P. Mall Exhibition Road, District- Patna-14 through its Director namely Mr. Mukesh Kumar, aged about 29 years, son of Jai Mangal Prasad Singh, Resident of Gurian, Chandes, Nuawon, Kaimur (Bhabhua), P.O. Nuawon, P.S. Chandes, District Kaimur (Bhabhua), Bihar (802132). ... ... Petitioner Versus 1. The Union of India through the Secretary, Ministry of Finance, (Department of Revenue) No.- 137, North Block, New Delhi-110001. 2. The State of Bihar, through the Commissioner and Secretary, Finance Department, Vikas Bhawan, Bailey Road, Patna- 800015. 3. The Assistant Commissioner of State Tax, Patna Central 2, Patna West, Bihar Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank Road, West Gandhi Maidan, Patna, Bihar- 800001. ... ... Respondents ====================================================== Appearance : For the Petitioner : Mr. Amit Kumar Singh, Advocate For the Respondents : Mr. Amit Kumar Pandey, Advocate Ms. Shilpi Keshri, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE KUMAR MANISH

ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) 2 10-07-2026 Mr. Amit Kumar Singh, learned counsel for the petitioner seeks permission to withdraw this writ application in order to avail alternative remedy of appeal before the learned Tribunal.

2.

Learned counsel for the CGST is present.

3.

Permission is granted.

4.

This writ application is dismissed as not pressed,

Patna High Court CWJC No.8266 of 2026(2) dt.10-07-2026 2/2 but with liberty to the petitioner to seek his remedy before appropriate forum, as may be advised to him.

lekhi/- (Rajeev Ranjan Prasad, J) (Kumar Manish, J) U

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