M/S Dhiraj Kumar Singh vs. The Union Of INDIA

CWJC/4546/2023HC PatnaGSTCNR BRHC01026767202317 April 2023Bench: MR. JUSTICE MADHURESH PRASAD,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Dhiraj Kumar Singh, through its Proprietor Dhiraj Kumar Singh, filed a Civil Writ Jurisdiction Case No. 4546 of 2023 before the Patna High Court. The respondents included the Union of India and the State of Bihar, represented by various revenue and tax authorities. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided text. The procedural history leading to this filing is also not detailed.

Held

The Court granted the petitioner's request to withdraw the petition. Consequently, the writ petition was dismissed as withdrawn. The reasoning behind the dismissal is solely based on the petitioner's expressed desire to withdraw the case. No substantive issues related to GST law or the merits of any dispute were decided. The ratio decidendi is that a petitioner has the right to withdraw their case if permission is granted by the court. The operative direction was the dismissal of the petition as withdrawn.

Key Issues

1. Whether the petitioner is permitted to withdraw the writ petition? (Question of procedure) Petitioner's Argument: The petitioner, through learned counsel, sought permission to withdraw the petition. Revenue/State's Argument: No argument is recorded for the revenue or the state regarding the withdrawal of the petition.

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.4546 of 2023 ====================================================== M/S Dhiraj Kumar Singh through its Proprietor Dhiraj Kumar Singh(Male), Aged about 38 years, S/o Suresh Prasad Singh, R/o- Bhatkhora Bazar,Ward No-9, Bhatkhori, District- Madhepura, Bihar. ... ... Petitioner/s Versus 1. The Union of India through the Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi. 2. The Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi. 3. The State of Bihar, through the Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna. 4. The Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna. 5. The Joint Commissioner of State Tax, Madhepura Circle, Madhepura. 6. The Assistant Commissioner of State Tax, Madhepura Circle, Madhepura. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Gyan Shankar, Advocate For the Union of India : Dr. K. N. Singh, A. S.G. Mr. Anshuman Singh, Sr. S.C. CGST & ST For the State : Mr. Vivek Prasad, GP7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD

(Per: HONOURABLE THE CHIEF JUSTICE) 2 17-04-2023 Learned counsel for the petitioner seeks permission

Patna High Court CWJC No.4546 of 2023(2) dt.17-04-2023 2/2 to withdraw the petition. Permission granted. The petition stands dismissed as withdrawn.

Sunil/- (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.