Baba Bateshwar Construction PVT. LTD. vs. The State Of Bihar

CWJC/6274/2020HC PatnaGSTCNR BRHC01024957202018 March 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioner, Baba Bateshwar Construction Pvt. Ltd., filed a writ petition before the Patna High Court. The respondents included the State of Bihar, various State Tax authorities, and the Bihar Educational Infrastructure Development Corporation Ltd. The specific tax period and the exact order or action under challenge are not detailed in the provided excerpt. The procedural history is limited to the filing of the writ petition and its subsequent dismissal as withdrawn at the petitioner's request.

Held

The Court held that the writ petition was dismissed as withdrawn, as per the request made by the learned counsel for the petitioner. No substantive findings on GST provisions or disputes were made. The reasoning was solely based on the petitioner's volition to withdraw the case. The operative direction was to dismiss the petition. No issues were expressly left undecided, as the petition was withdrawn before any adjudication.

Key Issues

The Court did not have to decide any substantive issues of law or fact. The only matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner's counsel made a request to withdraw the petition. The respondents did not present any arguments as the matter was concluded by the petitioner's 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.6274 of 2020 ====================================================== Baba Bateshwar Construction Pvt. Ltd. having its registered office at Topra Tola, P.O. Sirmatpur, P.S.- Pirpainti, District Bhagalpur, Bihar through its Managing Director, Sushil Kumar, aged about 42 years, Male, Son of Late Satya Narayan Singh, resident of Village Topra Tola, P.O.- Sirmatpur, P.S.- Pripainti, District- Bhagalpur, Bihar. ... ... Petitioner/s Versus 1. The State of Bihar through the Chief Secretary, Government of Bihar, Patna. 2. The State Tax Commissioner cum Secretary Commercial Tax Department, Government of Bihar, Patna. 3. The Joint Commissioner State Tax, Commercial Tax Department, Bhagalpur Circle, District- Bhagalpur, Bihar. 4. The Assistant Commissioner of State Tax Bhagalpur Circle, District- Bhagalpur, Bihar. 5. 6. The Bihar Educational Infrastructure Development Corporation Ltd., A Government of Bihar undertaking, Siksha Bhawan, Bihar Rastra Bhasha Parishad Campus, Acharya Shiv Pujan Sahay Path, Saidpur, Patna, Bihar. The Principal Commissioner, CGST & CX, Bihar & Jharkhand Central Revenue Building, Bailey Road, Patna ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Prabhat Ranjan, Advocate For the State : Mr.Vikash Kumar (SC-11) For the BSEIDC : Mr. Girijish Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR Patna High Court CWJC No.6274 of 2020(6) dt.18-03-2024 2/2

(Per: HONOURABLE THE CHIEF JUSTICE) 6 18-03-2024 At the request of learned counsel for the petitioner, the writ petition is dismissed as withdrawn.

P.K.P./- (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.