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

CWJC/5828/2020HC PatnaGSTCNR BRHC01024932202025 July 2023Bench: MR. JUSTICE PARTHA SARTHY,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioners, Baba Bateshwar Construction Pvt. Ltd. and Balwant Constructions Pvt. Ltd., filed writ petitions before the Patna High Court. The respondents included the State of Bihar and its tax authorities, as well as the Principal Commissioner, CGST & CX, Bihar & Jharkhand. The specific tax periods and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to these writ petitions is also not elaborated upon.

Held

The Court considered the request made by the learned counsel for the petitioners. Upon hearing the counsel, the Court granted permission for the withdrawal of the writ petitions. Consequently, both Civil Writ Jurisdiction Case No.5828 of 2020 and Civil Writ Jurisdiction Case No.5861 of 2020 were dismissed as withdrawn. The reasoning behind the withdrawal request by the petitioners is not detailed in the judgment. The Court's decision is based solely on granting the permission sought by the petitioners. No specific GST provisions were discussed or interpreted by the Court in reaching this decision. The ratio decidendi is that a petitioner has the right to withdraw their case if permission is sought and granted by the court.

Key Issues

1. Whether the petitioners are entitled to withdraw their respective writ petitions (CWJC No.5828 of 2020 and CWJC No.5861 of 2020)? Petitioner's Argument: The learned counsel for the petitioners sought permission to withdraw these writ petitions. No specific legal arguments were presented by the petitioners regarding the merits of their case or the GST provisions involved, as the primary request was for withdrawal. Revenue/State's Argument: The judgment does not record any specific arguments presented by the respondents (State of Bihar, its tax authorities, and CGST & CX) against the withdrawal of the writ petitions. Their role was primarily in responding to the petitions filed by the petitioners.

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.5828 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 Villlage Topra Tola, P.O. Sirmatpur, P.S. Pirpainti, 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. The Bihar Education Infrastructure Development Corporation Ltd., a Government of Bihar undertaking, Siksha Bhawan, Bihar Rastra Bhasha Parishad Campus, Acharya Shiv Pujan Sahay Path, Saidpur, Patna, Bihar. 6. The Principal Commissioner, CGST & CX, Bihar & Jharkhan, Central Revenue Building, Bailey Road, Patna 800001 ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 5861 of 2020 ====================================================== Balwant Constructions Pvt. Ltd. having its Registered Office at Sarai, Ramgarh, P.S. Ramgarh, District Kaimur through its Managing Director, Balwant Singh, aged about 60 years, Male, Son of Late Shiv Shankar Singh, Resident of Village Sarai, Ramgarh, P.S. Ramgarh, District- Kaimur. ... ... 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, Bhabhua Circle, Bhabhua, District Kaimur, Bihar. 4. The Assistant Commissioner of State Taxes, Bhabhua Circle, District Kaimur, Bihar. 5. The Principal Commissioner, CGST & CX, Bihar & Jharkhan, Central Revenue Building, Bailey Road, Patna 800001 ... ... Respondent/s ====================================================== Patna High Court CWJC No.5828 of 2020(10) dt.25-07-2023 2/2 Appearance : (In Civil Writ Jurisdiction Case No. 5828 of 2020) For the Petitioner/s : Mr. Prabhat Ranjan, Advocate For the Respondent/s : Mr. Vikash Kumar (SC 11) For CGST & CX : Mr. Anshuman Singh, Advocate (In Civil Writ Jurisdiction Case No. 5861 of 2020) For the Petitioner/s : Mr. Prabhat Ranjan, Advocate For the Respondent/s : Mr. Vikash Kumar (SC 11) For CGST & CX : Mr. Anshuman Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY

(Per: HONOURABLE THE CHIEF JUSTICE) 10 25-07-2023

Learned counsel for the petitioners seeks permission to withdraw these writ petitions.

Permission granted.

Writ petitions stand dismissed as withdrawn.

Spd/-shiv (K. Vinod Chandran, CJ) ( Partha Sarthy, 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.