M/S Neminath Enterprises vs. The Union Of INDIA

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CWJC/11540/2023HC PatnaGSTCNR BRHC01053843202325 February 2025Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE SUNIL DUTTA MISHRA1 pages

AI SummaryDismissed

Facts

The petitioner, M/s Neminath Enterprises, a sole proprietorship firm, filed a writ petition before the Patna High Court. The respondents included the Union of India, the Chief Commissioner CGST and CX, and various State Tax authorities from Bihar. The petition was filed by Pradeep Kumar Chhabra on behalf of the firm. The specific tax period and the amount in dispute are not recorded in the provided order. The procedural history leading to this specific hearing is not detailed, other than the filing of the writ petition.

Held

The Court accepted the statement made by the learned counsel for the petitioner, Mr. Anurag Saurav, seeking permission to withdraw the present petition. Consequently, the Court ordered that the writ petition, Civil Writ Jurisdiction Case No. 11540 of 2023, stands dismissed as withdrawn. No specific findings on any GST-related legal issues were made, as the case was disposed of on the petitioner's request for withdrawal. The ratio decidendi is that a petitioner has the right to withdraw their case, and the court will generally permit such withdrawal if no prejudice is caused to the respondents or if the respondents do not object. No issues were expressly left undecided.

Key Issues

The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner, through their counsel, sought permission to withdraw the present petition. The respondents' arguments are not recorded in the provided order. The core issue revolves around the petitioner's volition to discontinue the legal proceedings before the High Court.

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.11540 of 2023 ====================================================== M/s Neminath Enterprises (Sole Proprietorship Firm), having it registered office at Near Bank of Baroda, Market Yard, Gulabbagh, P.S. Gulabbagh, District- Purnea, through Pradeep Kumar Chhabra, aged about 58 years S/o Harakh Chandra Chhabra. ... ... Petitioner/s Versus 1. The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi- 110001. 2. The Chief Commissioner, CGST and CX, Office at- C.R. Building, 1st Floor, Bir Chand Patel Path, Patna, Bihar. 3. The State of Bihar, through Commissioner BGST, New Secretariat, Patna. 4. Joint Commissioner of State Tax, Purnea Division, Purnea, Bihar. 5. Deputy Commissioner of State Tax, Purnea Division, Purnea. 6. Additional Commissioner (Appeal), Purnea Division, Purnea. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Anurag Saurav, Advocate For the Respondent/s : Mr.Vivek Prasad, GP7 ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA

(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 3 25-02-2025 Learned counsel for the petitioner – Mr. Anurag Saurav seeks permission to withdraw the present petition. Such statement is taken on record.

Accordingly, the present CWJC No. 11540 of 2023 stands dismissed as withdrawn.

abhishekkr/- (P. B. Bajanthri, J) ( Sunil Dutta Mishra, 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.