Manju Singh vs. The Union Of INDIA

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CWJC/16071/2025HC PatnaGSTCNR BRHC01090150202513 March 2026Bench: MR. JUSTICE MOHIT KUMAR SHAH,MR. JUSTICE ARUN KUMAR JHA1 pages

AI SummaryDismissed

Facts

The petitioner, Manju Singh, filed a writ petition before the Patna High Court. The respondents were the Union of India, the Principal Chief Commissioner of CGST, the State of Bihar through its Commissioner of State Taxes, and the Assistant Commissioner of State Taxes, Siwan. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided text. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court held that the writ petition could be withdrawn. The reasoning was based on the petitioner's request for withdrawal and the lack of objection from the respondent-State. The ratio decidendi is that a writ petition can be dismissed as not pressed if the petitioner wishes to withdraw it and the respondents have no objection. The operative direction was to dismiss the writ petition as not pressed.

Key Issues

The Court had to decide whether to allow the withdrawal of the writ petition. The petitioner's counsel sought to withdraw the petition. The respondent-State's counsel had no objection to the withdrawal. No specific legal questions or arguments from either side regarding GST provisions or the merits of the case are recorded.

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.16071 of 2025 ====================================================== Manju Singh Wife of Shri Indra Deo Singh, Resident of Village- Dakhin Tola Siwan, P.O. and P.S.- District- Siwan, Bihar. ... ... Petitioner/s Versus 1. The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi. 2. The Principle Chief Commissioner, CGST, Centeral Revenue Building, Birchand Patel Path, Patna. 3. The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna. 4. The Assistant Commissioner of State Taxes Division, Siwan, Saran, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Piyush Kant Singh, Advocate For the Respondent/s : Mr. Devansh Shankar Singh, 3d Counsel CGST ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ARUN KUMAR JHA

(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 13-03-2026 The Ld. Counsel for the petitioner seeks to withdraw the present writ petition, to which the Ld. Counsel for the respondent-State has got no objection.

Accordingly, the present writ petition stands dismissed as not pressed.

S.Sb/- (Mohit Kumar Shah, J) (Arun Kumar Jha, 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.