M/S Sai Computer vs. The Union Of INDIA

CWJC/4169/2023HC PatnaGSTCNR BRHC01020337202317 July 2023Bench: MR. JUSTICE PARTHA SARTHY,THE CHIEF JUSTICE-1 pages

AI SummaryDismissed

Facts

The petitioner, M/s Sai Computer, a sole proprietorship firm, filed a writ petition before the Patna High Court. The respondents included the Union of India, the Chief Commissioner CGST and CX, the State of Bihar, the Joint Commissioner of State Tax, the Deputy Commissioner of State Tax, and the Additional Commissioner (Appeal). The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came before the High Court for hearing.

Held

The Court held that the writ petition was dismissed as withdrawn. This decision was made at the request of the learned counsel for the petitioner. The Court did not delve into the merits of the case or the underlying GST dispute. The reasoning for the withdrawal request is not provided. The operative direction was to dismiss the petition. No specific issues were decided on their merits, and no principles were established for future reference. The Court simply acceded to the petitioner's request to withdraw the case.

Key Issues

The Court had to decide whether to proceed with the writ petition. The petitioner's counsel requested to withdraw the petition. The revenue or State's arguments are not recorded in the judgment. The core issue was the petitioner's request for withdrawal of the writ petition, which was filed challenging an action or order by one of the respondent authorities. The specific legal provisions or factual disputes that formed the basis of the original writ petition are not elaborated upon in the provided text.

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.4169 of 2023 ====================================================== M/s Sai Computer (A Sole Proprietor ship Firm), having it registered office at Ward No. 01, Dumra, Bagmati Circle Colony, Sitamarhi, through Ratnesh Kumar Raj aged about 36 years S/o Surendra Singh. ... ... 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. The Chief Commissioner, CGST and CX, Office at- C.R. Building, 1st Floor, Bir Chand Patel Path, Patna, Bihar. 3. The State of Bihar, through Commissioner BGST, New Secretariat, Patna. 4. Joint Commissioner of State Tax, Darbhanga Circle, Darbhanga, Bihar. 5. Deputy Commissioner of State Tax, Darbhanga Circle, Darbhanga. 6. Additional Commissioner (Appeal), Darbhanga Division, Darbhanga. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Ravi Kumar, Advocate For the Respondent/s : Dr. K. N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST and CX Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY

(Per: HONOURABLE THE CHIEF JUSTICE) 6 17-07-2023 The writ petition is dismissed as withdrawn at the request of the learned counsel for the petitioner.

sharun/- (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.