M/S Alstom Manufacturing INDIA PVT. LTD. vs. Union Of INDIA
Held
The Court considered the oral request made by the learned counsel for the petitioners, Mr. Brisketu Sharan Pandey, seeking permission to withdraw the writ petitions. The Court granted this permission. Consequently, both writ petitions, Civil Writ Jurisdiction Case No. 15067 of 2021 and Civil Writ Jurisdiction Case No. 15949 of 2021, were dismissed as withdrawn. The reasoning for the withdrawal is not provided in the judgment, nor are any specific legal provisions discussed in relation to the merits of the underlying dispute. The ratio decidendi is that a party has the right to withdraw their case, and the court will grant permission if no objection is raised or if it deems appropriate. No specific issues were decided on merits, and no operative directions beyond dismissal as withdrawn were issued.
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 directed against 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 orders or actions under challenge and the tax periods involved are not detailed in the provided judgment excerpt. The procedural history leading to these writ petitions is also not elaborated upon.
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 Mr. Brisketu Sharan Pandey, sought permission to withdraw Civil Writ Jurisdiction Case No. 15067 of 2021 and Civil Writ Jurisdiction Case No. 15949 of 2021. The respondents, including the Union of India represented by Dr. K.N. Singh, ASG, and the State of Bihar represented by Mr. P.K. Shahi, AG, did not present any arguments against the withdrawal. The judgment does not record any specific arguments from the revenue or state authorities regarding the merits of the case or the reasons for the petitioners' withdrawal request. The court's decision hinges solely on whether to permit the withdrawal.
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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