ITC Limited vs. Union Of INDIA

CWJC/7632/2024HC PatnaGSTCNR BRHC01044090202413 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 petition was against the Union of India and various CGST and Central Excise authorities, including the Principal Commissioner, Assistant Commissioner, and Superintendent. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition and its subsequent dismissal.

Held

The High Court held that the writ petition was dismissed as withdrawn. This decision was made at the request of the learned counsel for the petitioner. No substantive legal or factual findings were made by the Court regarding any GST-related dispute. The reasoning was solely based on the petitioner's volition to withdraw the case. The ratio decidendi is that a party has the right to withdraw their case at any stage before a final judgment on merits. The operative direction was the dismissal of the writ petition as withdrawn.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner's side argued for the withdrawal of the case. The respondent revenue authorities did not present any arguments as the matter was concluded by the petitioner's request for withdrawal.

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.7632 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 and having its Factory at Basdeopur, Munger 811202 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 Manjhi, Bhagalpur, Bihar 812001. 4. Superintendent, CGST and Central Excise, Range Munger. ... ... 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.7632 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.