M/S Babu Bricks Udyog vs. The Union Of INDIA

Facts

The petitioner, M/s Babu Bricks Udyog, through its proprietor Sushil Kumar Suman, filed a writ petition before the Patna High Court. The respondents included the Union of India, the State of Bihar, the Commissioner of State Tax, Madhepura Circle, and the Assistant Commissioner of State Tax, Madhepura Circle. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent oral order.

Held

The Court was disinclined to invoke its extraordinary jurisdiction under Article 226 of the Constitution of India. Consequently, the learned counsel for the petitioner sought permission to withdraw the writ petition. The Court granted this permission with liberty to the petitioner to approach the appellate authority, provided the limitation period had not expired. The Court also stipulated that this liberty was subject to just exceptions under the relevant statute. The writ petition was ultimately dismissed with this reservation.

Key Issues

The primary issue was whether the High Court should exercise its extraordinary jurisdiction under Article 226 of the Constitution of India to entertain the writ petition. The petitioner, represented by Dr. Avinash Poddar and Mr. Zeeshan Khan, argued for the invocation of this jurisdiction. The respondents, represented by Dr. K.N. Singh, Mr. Anshuman Singh, and Mr. Vivek Prasad, were implicitly arguing against the invocation of the writ jurisdiction. The Court's disinclination to invoke its extraordinary jurisdiction formed the basis of the decision.