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Balwant Constructions PVT. LTD. vs. The State Of Bihar

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CWJC/5861/2020HC PatnaGSTCNR BRHC01021614202025 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 various State tax authorities of Bihar, the State of Bihar, and the Principal Commissioner of CGST & CX, Bihar & Jharkhand. The specific tax periods and amounts in dispute are not detailed in the provided order. The procedural history leading to these writ petitions is not elaborated upon, other than the fact that the petitioners have approached the High Court.

Held

The Court granted the permission sought by the learned counsel for the petitioners to withdraw the writ petitions. Consequently, the writ petitions were dismissed as withdrawn. The reasoning behind granting the permission is not elaborated upon in the order, but it is a standard procedure for courts to allow withdrawal if a party so requests, provided there are no compelling reasons against it. The Court's decision is based on the petitioner's request, and no specific legal provisions were discussed or interpreted to arrive at this conclusion. No issues were expressly left undecided.

Key Issues

The primary issue before the Court was whether the writ petitions filed by the petitioners should be permitted to be withdrawn. The petitioners' counsel sought permission to withdraw the writ petitions. The respondents, including the State tax authorities and the CGST & CX authorities, were represented, but their specific arguments or contentions regarding the withdrawal are not recorded. The Court had to decide whether to grant the permission sought 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

1.

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

2.

Permission granted.

3.

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.