Phunandra Sharma @ Phunendra Sharma vs. The Commissioner (Appeals) Of Customs Central GST And Central Excise

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CWJC/13434/2025HC PatnaGSTCNR BRHC01074036202529 April 2026Bench: MR. JUSTICE MOHIT KUMAR SHAH,MR. JUSTICE ARUN KUMAR JHA1 pages

AI SummaryDismissed

Facts

The petitioner, Phunandra Sharma @ Phunendra Sharma, operating as M/s Banka Gun House, filed a writ petition before the Patna High Court. The petition was directed against the Commissioner (Appeals) of Customs, Central GST and Central Excise Patna, and other revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed.

Held

The Court held that the petitioner was permitted to withdraw the present writ petition. Since the petitioner sought to withdraw the petition and the respondents had no objection, the Court accordingly dismissed the writ petition as not pressed. No specific findings on any substantive GST issues were made as the petition was withdrawn. The ratio decidendi is that a party can withdraw a writ petition if the opposing party has no objection, leading to the dismissal of the petition as not pressed. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition? (Question of procedure) The petitioner's counsel sought to withdraw the present writ petition. The respondents' counsel had no objection to the withdrawal. The court had to decide whether to allow the withdrawal and the consequent dismissal of the petition.

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.13434 of 2025 ====================================================== Phunandra Sharma @ Phunendra Sharma Son of Shukedev Sharma, Resident of M/s Banka Gun House, 0, Katoriya Road, Shiv Ashish Market, Banka, P.S.- Banka, District- Banka. ... ... Petitioner/s Versus 1. The Commissioner (Appeals) of Customs Central GST and Central Excise Patna. 2. The Additional Commissioner (Appeals), Central GST and Central Excise Patna. 3. The Pr. Commissioner, Central GST and Central Excise Patna-I. 4. The Commissioner, Commercial Taxes Bihar Vikash Bhawan, Patna. 5. The Deputy Assistant Commissioner, CGST and CX Bhagalpur Division. 6. The Superintendent CGST and CX Banka Range, Banka. 7. The Superintendent CGST and CX, Katihar Range. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Pankaj Kumar, Advocate For the Respondent/s : Mr. Sriram Krishna, Sr. Standing Counsel for CGST ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ARUN KUMAR JHA

(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 29-04-2026 The learned counsel for the petitioner seeks to withdraw the present writ petition to which learned counsel for the respondents has got no objection.

Accordingly, the present writ petition stands dismissed as not pressed. (Mohit Kumar Shah, J) (Arun Kumar Jha, J) kanchan/- 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.