M/S Madhepura Electric Locomotive PVT. LTD. vs. Union Of INDIA Represented
Held
The Court held that the petitioners' request to withdraw the writ petitions was granted. Consequently, both Civil Writ Jurisdiction Case No. 15067 of 2021 and Civil Writ Jurisdiction Case No. 15949 of 2021 were dismissed as withdrawn. The reasoning behind this decision is solely based on the petitioners' expressed desire to withdraw the petitions, and no substantive legal analysis or findings on the merits of any underlying GST dispute were made. The Court's operative direction was to dismiss the petitions as withdrawn. No issues were expressly left undecided, as the matter concluded with the withdrawal.
Facts
The petitioners, M/s Madhepura Electric Locomotive Pvt. Ltd. and M/s Alstom Manufacturing India Pvt. Ltd., filed two separate writ petitions before the Patna High Court. The petitions were filed through their authorized representative. The respondents included the Union of India, the Central Board of Indirect Taxes and Customs, the State of Bihar, the Commissioner of CGST and Central Excise, Patna-II Commissionerate, and the Assistant Commissioner, CGST and CX, Division Purnea. The specific tax periods, the orders or actions under challenge, the authorities that passed them, and the amounts in dispute are not detailed in the provided judgment excerpt. The procedural history leading to the filing of these writ petitions is also not elaborated.
Key Issues
The primary issue before the Court was whether to grant the petitioners' request to withdraw their writ petitions. The petitioners, through their counsel, sought permission to withdraw the writ petitions. The Court had to decide whether to grant this permission. The respondents, including the Union of India and the State of Bihar, were represented by their respective counsel, but their arguments or stance on the withdrawal request are not recorded in the judgment excerpt. The judgment does not frame specific legal questions or refer to any particular provisions of the CGST Act or other statutes that were the subject of dispute, as the petitions were withdrawn before any substantive arguments were heard.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.15067 of 2021 ====================================================== M/s Madhepura Electric Locomotive Pvt. Ltd. having its registered office at 601-B, 6th Floor Tower- 1, Konnectus, Bhavbhuti Marg, Near Minto Bridge, New Delhi DL- 110001 and its manufacturing unit, Electric Locomotive Madhepura Factory (ELF), Village Laxmi Rampur Chakla, Block Madhepura, Bihar - 852113, through its Authorized Representative, Manjyot Singh Bhatia, aged about 33 years (male) Son of Manjeet Singh, Residing at H No. 28, City Enclave, New BRS Nagar, P.O.- Rajguru Nagar- 141012, P.S.- Sarabha Nagar, District - Ludhiana, State Punjab. ... ... Petitioner/s Versus
Union of India represented through the Secretary, Ministry of Finance, Department of Revenue, New Delhi- 110001. 2. Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Govt. of India, New Delhi - 110019. 3. The State of Bihar represented through its Principal Secretary, Finance Department, Govt. of Bihar.
Commissioner of CGST and Central Excise, Patna - II Commissionerate (Hqrs.), Patna, C.R. Building, B.C. Patel Path, Patna - 800
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