Nirmal Traders vs. The Union Of INDIA

CWJC/17349/2023HC PatnaGSTCNR BRHC01110601202308 February 2024Bench: MR. JUSTICE RAJIV ROY,THE CHIEF JUSTICE-1 pages

AI SummaryDismissed

Facts

The petitioner, Nirmal Traders, through its proprietor Nirmal Kumar Singh, filed a writ petition before the Patna High Court. The respondents were the Union of India through the Commissioner of Central GST, Patna, and the Superintendent, Central GST, Darbhanga. The specific tax period(s) and the order or action under challenge, along with the authority that passed it and the amount in dispute, are not recorded in the provided text. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court held that the writ petition could be dismissed as withdrawn, as requested by the learned counsel for the petitioner. No substantive legal or factual determination was made by the Court. The reasoning was based solely on the petitioner's request to withdraw the case. The operative direction was to dismiss the writ petition as withdrawn. No issues were expressly left undecided, as the matter was resolved by the withdrawal.

Key Issues

The Court did not have to decide any substantive issues of law or fact. The sole question before the Court was whether to permit the petitioner to withdraw the writ petition. The petitioner's counsel requested to withdraw the petition. The respondents' contentions, if any, are not 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.17349 of 2023 ====================================================== Nirmal Traders Through its proprietor Nirmal Kumar Singh aged about 27 years, male, Son of Janardan Prasad Singh resident of Salha Chandan, Samastipur, P.O. and P.S. Sohma Samastipur, Bihar - 848207. ... ... Petitioner/s Versus 1. The Union of India through the Commissioner of Central GST, Patna. 2. Superintendent, Central GST, Darbhanga. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mrs.Archana Sinha, Advocate For the Respondent/s : Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY

(Per: HONOURABLE THE CHIEF JUSTICE) 5 08-02-2024 At the request of learned counsel for the petitioner, the writ petition is dismissed as withdrawn.

P.K.P./- (K. Vinod Chandran, CJ) (Rajiv Roy, 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.