Vijay Singh vs. The Union Of INDIA

CWJC/8171/2024HC PatnaGSTCNR BRHC01043676202415 May 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioner, Vijay Singh, filed a writ petition before the Patna High Court. The respondents included various authorities from the Central Goods and Service Tax (CGST) and Central Excise departments, as well as the Assistant Commissioner of State Taxes and the Executive Officer of Nagar Parishad, Gopalganj. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court explicitly reserved the petitioner's liberty to approach the appellate remedy. Consequently, the writ petition was dismissed as withdrawn. No findings were made on any substantive legal or factual issues, as the matter was disposed of on the petitioner's request for withdrawal. The Court did not leave any issues undecided, as the petition itself was withdrawn.

Key Issues

The Court did not have to decide any substantive issues of law or fact. The primary question before the Court was whether to entertain the writ petition. The petitioner's counsel, after arguing the matter for some time, sought permission to withdraw the writ petition to pursue an appellate remedy. The respondents were represented and participated in the proceedings. No specific arguments from either side regarding the merits of the case are recorded.

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.8171 of 2024 ====================================================== Vijay Singh S/o Late Dharamraj Singh, resident of Bhojpurwa, Majhagarh, PS-Gopalganj, District-Gopalganj, Bihar-841428. ... ... Petitioner/s Versus 1. The Union of India through Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner Customs, Central GST and Central Excise, Central Revenue Building, Birchand Patel Path, Patna. 3. The Deputy Commissioner, Central Goods and Service Tax and Central Excise, Vaishali Division, Dakbanglow Road, Hajipur. 4. The Assistant Commissioner, Central Goods and Service Tax and Central Excise, Vaishali Division, Hajipur. 5. The Superintendent, Central GST and Central Excise, Gopalganj Range. 6. The Assistant Commissioner of State Taxes, Gopalganj, District-Gopalganj. 7. The Superintendent (ARC) Central GST and Central Excise, Vaishali Division. 8. The Range Officer, Central Goods and Service Tax and Central Excise, District-Gopalganj. 9. The Executive Officer, Nagar Parishad, Gopalganj, P.S. and District- Gopalganj. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Sanjay Singh, Sr. Advocate Mr.Ranjan Kumar Srivastava, Advocate For the Respondent/s : Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr.SC, CGST & CX Mr. Devansh Shankar Singh, Advocate Mr. Shivaditya Dhari Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 15-05-2024 Having argued the matter for some time, the learned Senior Counsel for the petitioner seeks permission to withdraw the writ petition so as to approach the appellate remedy.

Patna High Court CWJC No.8171 of 2024(2) dt.15-05-2024 2/2

Reserving such liberty, the writ petition stands dismissed as withdrawn.

Sujit/- (K. Vinod Chandran, CJ) ( Harish Kumar, 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.