M/S Jai Maa Jagdambe Associate vs. The Union Of INDIA

CWJC/4450/2023HC PatnaGSTCNR BRHC01016161202311 May 2023Bench: THE CHIEF JUSTICE-,MR. JUSTICE MADHURESH PRASAD1 pages

AI SummaryDismissed

Facts

The petitioner, M/s Jai Maa Jagdambe Associate, through its Proprietor Raushan Kumar Chaudhary, filed a Civil Writ Jurisdiction Case No. 4450 of 2023 before the Patna High Court. The respondents were various authorities of the CGST and CX department, including the Chief Commissioner, Commissioner of CGST Appeal, Commissioner of CGST and CX, Joint Commissioner, and Superintendent. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court considered the submission made by the learned counsel for the petitioner. The petitioner sought permission to withdraw the application on the grounds that it had become infructuous. The Court, in its order, noted this submission and accordingly dismissed the application as withdrawn. No substantive issues regarding GST law or the actions of the revenue authorities were adjudicated upon or decided by the Court. The reasoning for the petition becoming infructuous is not elaborated in the judgment. Therefore, there is no ratio decidendi established for future reference on any GST-related matter. The operative direction was to dismiss the application as withdrawn.

Key Issues

1. Whether the writ petition has become infructuous, necessitating its withdrawal. The petitioner's counsel sought permission to withdraw the application, stating it had become infructuous. The respondents' arguments are not recorded in the judgment.

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.4450 of 2023 ====================================================== M/S Jai Maa Jagdambe Associate through its Proprietor Raushan Kumar Chaudhary, Age- 35 yrs, (Male) S/o Ramotar Chaudhary, R/o- Vil.- Diha, Ward No-2, Post - Sadalpur, P.S.- Sahebpur Kamal, Dist- Begusarai- 851211 ... ... Petitioner/s Versus 1. The Union of India through the Chief Commissioner, GST and CX, Ranchi and Patna. 2. The Commissioner of CGST Appeal, Patna. 3. The Commissioner of CGST and CX, Patna-II, Patna. 4. The Joint Commissioner, CGST, Darbhanga Range. 5. The Superintendent, CGST and CX, Begusarai. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Shashi Bhushan Singh, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Anshuman Singh, CGC ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD

(Per: HONOURABLE THE CHIEF JUSTICE) 2 11-05-2023 Learned counsel for the petitioner seeks permission to withdraw this application as the same has become infructuous. Application is dismissed as withdrawn.

shashank/sumit- (K. Vinod Chandran, CJ) ( Madhuresh Prasad, 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.