ITC Limited vs. Union Of INDIA

CWJC/7630/2024HC PatnaGSTCNR BRHC01044106202413 May 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

ITC Limited, through its Commercial Manager, filed a writ petition before the Patna High Court. The respondents included the Union of India, the Principal Commissioner of CGST and Central Excise, the Assistant Commissioner CGST CX Division, Bhagalpur, and the Inspector, Central GST and Central Excise, Range Munger. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided text. The procedural history leading to this writ petition is also not detailed.

Held

The High Court dismissed the writ petition as withdrawn. This decision was made at the request of the learned counsel for the petitioner. No specific findings on any substantive GST-related issues were made, as the case was disposed of on the petitioner's withdrawal. The reasoning is solely based on the petitioner's expressed desire to not pursue the matter further before the Court. The ratio decidendi is that a writ petition can be dismissed as withdrawn if the petitioner so requests.

Key Issues

The Court had to decide whether to entertain the writ petition. The petitioner, ITC Limited, through its counsel, requested to withdraw the writ petition. The revenue or State's arguments are not recorded, as the matter was concluded by the petitioner's request for withdrawal. The core issue was the petitioner's volition to proceed with the case 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.7630 of 2024 ====================================================== ITC Limited, a company under Companies Act, 2013 having its registered office at Virginia House, 37 Jawahar Lal Nehru Road, Kolkata, West Bengal through its Commercial Manager Shri. Bishnu Kumar Agrawal (Male, aged about 42 Years) son of Late. Sushil Kumar Agarwal, resident of Binayak Enclave, Block -5, 5th Floor, Flat No. 501, 59 Kali Charan Ghosh Road, P.S. Sinthee, Kolkata, West Bengal 700050 at present residing at ITC Park, Peninsular Society, PO and PS Basudeopur, District Munger, Bihar. ... ... Petitioner/s Versus 1. Union of India through the Secretary, Finance, North Block, New Delhi- 110001. 2. Principal Commissioner of CGST and Central Excise having its office at Central Revenue Building, (Annexe), Bir Chand Patel Path, Patna. 3. Asst. Commissioner CGST CX Division, Bhagalpur having its office at Kiran Vatika, Sitala Sthan Road, Tilka Maji, Bhagalpur, Bihar 812001. 4. Inspector, Central GST and Central Excise, Range Munger having his office at Basudeopur, Munger, Bihar 811202. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.D.V.Pathy, Advocate Ms. Prachi Pallavi, Advocate Mr. Sadashiv Tiwari, Advocate Mr. Hiresh Karan, Advocate For the Respondent/s : Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Abhijeet Gautam, JC to ASG Mr. Shivaditya Dhari Sinha, JC to ASG ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

(Per: HONOURABLE THE CHIEF JUSTICE) 4 13-05-2024 The writ petition stands dismissed as withdrawn, at Patna High Court CWJC No.7630 of 2024(4) dt.13-05-2024 2/2 the request of the learned Counsel for the petitioner.

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.