Darsh Digital Network Private Limited vs. The Union Of INDIA

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CWJC/7339/2024HC PatnaGSTCNR BRHC01038285202404 April 2025Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE ALOK KUMAR SINHA2 pages

AI SummaryDismissed

Facts

The petitioner, Darsh Digital Network Private Limited, a registered company, filed a writ petition before the Patna High Court. The respondents were various authorities under the Central Goods and Services Tax (CGST) regime, including the Principal Chief Commissioner, Commissioner (Appeals), Joint Commissioner (Appeals), Assistant Commissioner, Superintendent (Appeals), and Assistant Commissioner (Appeals) Customs, CGST and CX. The specific tax period and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided text. The procedural history leading to the filing of this writ petition is also not elaborated.

Held

The Court held that the petitioner's request to withdraw the present petition should be granted. The counsel for the petitioner explicitly sought permission to withdraw the writ petition. This statement was taken on record by the Court. Consequently, the Court ordered that the present petition stands dismissed as withdrawn. The reasoning behind this decision is solely based on the petitioner's expressed desire to discontinue the proceedings, and no substantive legal arguments or precedents were discussed or applied as the matter was settled by the petitioner's withdrawal.

Key Issues

The Court had to decide whether to grant the petitioner's request to withdraw the present writ petition. The petitioner, through its counsel, sought permission to withdraw the petition. The respondents, represented by the Additional Solicitor General, did not present any arguments against the withdrawal, as the judgment only records the petitioner's submission. Therefore, the primary issue was whether the Court should allow the withdrawal of the case, given the petitioner's stated intention.

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.7339 of 2024 ====================================================== Darsh Digital Network Private Limited registered Company having its registered office at 2, Suprabhat Building, Exhibition Road, Patna 800001 through one of its Directors namely Sushil Kumar male aged about 61 years son of Mahendra Roy resident of Man Sarovar Garden Sundram Appartment Flat No. 303, Sinha Liberaray Road, Opposite President Hotel, Fraser Road, Near Board Office, Phulwari, Patna, Bihar- 800001. ... ... Petitioner/s Versus 1. The Union of India through the Principal Chief Commissioner of Central GST and CX, Central Revenue Building, Bir Chand Patel Path, Patna. 2. The Commissioner (Appeals) of Customs, CGST and C.EX, Second Floor, Central Revenue Building (Annex), Bir Chand Patel Path, Patna. 3. The Joint Commissioner (Appeals), CGST and C.EX, Second Floor, Central Revenue Building (Annex), Bir Chand Patel Path, Patna. 4. The Assistant Commissioner CGST And Central Excise, Patna Central Division, Chandpura Palace, Opposite Dadimaa Temple, Bank Road, Gandhi Maidan, Patna 800001. 5. The Superintendent (Appeals), CGST and C.EX, Second Floor, Central Revenue Building (Annex), Bir Chand Patel Path, Patna. 6. The Assistant Commissioner (Appeals) Customs, CGST And CX, Appeals, Patna, Second Floor, Central Revenue Building (Annex), Bir Chand Patel Path, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Adv For the Respondent/s : Mr. Additional Solicitor General ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ALOK KUMAR SINHA

(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 13 04-04-2025 Learned counsel for the petitioner seeks permission to withdraw the present petition. Such statement is taken on record.

Patna High Court CWJC No.7339 of 2024(13) dt.04-04-2025 2/2

Accordingly, the present petition stands dismissed as withdrawn.

kiran/- (P. B. Bajanthri, J) ( Alok Kumar Sinha, 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.