M/S Shyam Indus Power Solutions Private Limited vs. The Union Of INDIA

CWJC/2249/2023HC PatnaGSTCNR BRHC01010824202318 April 2023Bench: THE CHIEF JUSTICE-,MR. JUSTICE MADHURESH PRASAD2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Shyam Indus Power Solutions Private Limited, filed a writ petition before the Patna High Court. The petition was filed against the Union of India and the State of Bihar, represented by various tax authorities including the Joint Commissioner of State Tax and the Assistant Commissioner of State Tax, Muzaffarpur West. The specific tax period and the order or action under challenge are not detailed in the provided excerpt. The procedural history indicates that the petitioner's counsel sought permission to withdraw the writ petition.

Held

The Court considered the oral request made by the learned counsel for the petitioner seeking permission to withdraw the writ petition. Having heard the petitioner's counsel and in the absence of any objection or argument recorded from the respondents' side against the withdrawal, the Court allowed the request. Consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the merits of the case or any underlying GST-related disputes. The operative direction was the dismissal of the petition as withdrawn.

Key Issues

The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner, M/s Shyam Indus Power Solutions Private Limited, through its counsel, sought permission to withdraw the case. The respondents, the Union of India and the State of Bihar, were represented by their respective counsel. The judgment does not record any specific arguments made by the respondents against the withdrawal, nor does it frame any specific questions of law or fact that the Court had to decide beyond considering the withdrawal request.

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.2249 of 2023 ====================================================== M/s Shyam Indus Power Solutions Private Limited, having it registered office 129, Transport Centre, Rohtak Road, Punjabi Bagh, New Delhi- 110035, Regional Office at New Sabajpur, Opposite BMP- 16, P.S. Phulwarisharif, District- Patna and local office at K/59, Majholia Road, P.S. Sadar, Mushari, District- Muzaffarpur, Bihar through its Director Mr. Satyapal Sindhu, aged about 52 year, S/o Late Mittar Sain Sindhu ... ... 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 State of Bihar through Commissioner of Bihar Goods and Services Tax and Central Excise, Patna having its office at New Secretariat Patna Bihar. 3. Joint Commissioner of State Tax, Muzaffarpur West, Tirhut Division, Muzaffarpur. 4. Assistant Commissioner of State Tax, Muzaffarpur West, Tirhut Division, Muzaffarpur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Anurag Saurav, Advocate For the State : Mr.Vikash Kumar, SC XI For the Union of India : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST SCX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD

(Per: HONOURABLE THE CHIEF JUSTICE) 4 18-04-2023 Learned counsel for the petitioner seeks permission

Patna High Court CWJC No.2249 of 2023(4) dt.18-04-2023 2/2 to withdraw the writ petition. The writ petition stands dismissed as withdrawn.

Anushka/PKP (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.