M/S Micro Zone vs. The Union Of INDIA

CWJC/16939/2023HC PatnaGSTCNR BRHC01105935202308 February 2024Bench: MR. JUSTICE RAJIV ROY,THE CHIEF JUSTICE-1 pages

AI SummaryDismissed

Facts

The petitioner, M/s Micro Zone, a sole proprietorship firm, filed a writ petition before the Patna High Court. The respondents included the Union of India, the Joint Commissioner of State Tax, Purnea Circle, the Assistant Commissioner of State Tax, Purnea Circle, and the Additional Commissioner (Appeal) of State Tax, Purnea Division. The specific tax period(s) and the exact nature of the order or action under challenge, as well as 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 allowed the petitioner's request to withdraw the writ petition. The reasoning provided is that the petitioner's counsel made a specific request for withdrawal. Consequently, the Court dismissed the writ petition as withdrawn. No specific findings on any GST-related legal issues were made, as the matter was resolved by the withdrawal. The operative direction was the dismissal of the writ petition as withdrawn. No issues were expressly left undecided.

Key Issues

The primary issue before the Court was the petitioner's request to withdraw the writ petition. The Court had to decide whether to allow the withdrawal. Petitioner's Argument: The petitioner, through its learned counsel, requested the Court to dismiss the writ petition as withdrawn. Revenue's Argument: The judgment does not record any specific arguments made by the respondents (Union of India and State Tax authorities).

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.16939 of 2023 ====================================================== M/s Micro Zone (A Sole Proprietorship Firm), having Registered office at Chandrakala Niwas, S.K. Mission Road, Vevekanand Colony, near Rajani Chowk, Bhatta Bazar, District Purnea through its Sole Proprietor Mr. Amit Kumar aged 39 Years, S/o Birendra Prasad Yadav @ Virendra Prasad Yadav ... ... Petitioner/s Versus 1. The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, having its Office at Room No.46, North Block, P.O. and P.S. North Block, New Delhi-110001. 2. Joint Commissioner of State Tax, Purnea Circle, District-Purnea, Bihar. 3. Assistant Commissioner of State Tax, Purnea Circle, District-Purnea, Bihar. 4. Additional Commissioner (Appeal) of State Tax, Purnea Division, District- Purnea, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Anurag Saurav, Advocate For the Respondent/s : Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY

(Per: HONOURABLE THE CHIEF JUSTICE) 3 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.