Indra Narain Singh Contractors PVT. LTD. vs. Principal Commissioner Of CGST And Central Excise

CWJC/7553/2024HC PatnaGSTCNR BRHC01040540202406 May 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-1 pages

AI SummaryDismissed

Facts

The petitioner, Indra Narain Singh Contractors Pvt. Ltd., through its Managing Director, filed a writ petition before the Patna High Court. The respondents were the Principal Commissioner of CGST and Central Excise and the Superintendent, CGST. 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 judgment. The procedural history leading to this filing is also not detailed.

Held

The Court decided to dismiss the writ petition as withdrawn, based on the oral order of the Chief Justice. The reasoning for this decision is that the petitioner's counsel specifically prayed for the case to be dismissed as withdrawn. No specific provisions of the CGST Act or Rules were discussed in relation to this decision. The Court's holding is solely based on the petitioner's request to withdraw the case.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, as prayed for by the petitioner's counsel. The petitioner's side argued for the dismissal of the case as withdrawn. The respondents' arguments are not recorded in the judgment.

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.7553 of 2024 ====================================================== Indra Narain Singh Contractors Pvt. Ltd. A Private Limited Company registered under Companies Act, 1956 having its office at 76, Kautilya Nagar, Vidhayak Colony, Patna- 800014, Bihar through its Managing Director Manoj Kumar Singh, (Male, aged about 52 years) son of Indra Narain Singh resident of Narayan Villa, B Block, Flat No.- 3E, East Patel Nagar, Near Gandhi Murti, Rajvanshi Nagar, Patna- 800023, Bihar. ... ... Petitioner/s Versus 1. Principal Commissioner of CGST and Central Excise Having its office at Central Revenue Building, (Annexe), Bir Chand Patel Path, Patna- 80001. 2. Superintendent, CGST, Phulwarishariff Range, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Anshuman Singh, SR. SC, CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

(Per: HONOURABLE THE CHIEF JUSTICE) 2 06-05-2024 As prayed for by the learned counsel for the petitioner, the case is dismissed as withdrawn.

supratim/- (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.