M/S Afcons - Sibmost Joint Venture vs. Bihar Commercial Taxes Department
Facts
The petitioner, M/s AFCONS-SIBMOST Joint Venture, filed two writ petitions before the Patna High Court. The petitions challenged actions or orders passed by various GST authorities, including the Joint Commissioner, State Tax, Patliputra Circle. The specific tax periods and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to the High Court's involvement is also not elaborated upon, other than the filing of the writ petitions.
Held
The Court granted the petitioner's request to withdraw the writ petitions. The reasoning was based on the petitioner's submission that the issue before the High Court had been settled by the Hon'ble Apex Court in the case of Union of India and Ors. Vs VKC Footsteps India Pvt. Limited. Since the petitioner indicated that the Apex Court's decision resolved the matter, the Court found no impediment to allowing the withdrawal. Consequently, the present petitions were disposed of as withdrawn. Any pending interlocutory applications were also disposed of.
Key Issues
The Court had to decide whether to grant the petitioner's request to withdraw the writ petitions. The petitioner sought permission to withdraw based on a subsequent decision of the Hon'ble Apex Court in Civil Appeal No. 4810/2021, Union of India and Ors. Vs VKC Footsteps India Pvt. Limited, which they contended settled the issue. The respondents, Union of India and the State Tax authorities, did not appear to contest the withdrawal. The core question was whether the petitioner's reliance on the Apex Court's judgment justified the withdrawal of the present petitions.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.11470 of 2019 ====================================================== M/s AFCONS- SIBMOST Joint Venture through Mr. Chandraprakash Jain alias Mr. Chandraprakash, Senior Manager (Accounts), aged about 52 years, Male, S/o Bhagchand, Registered Office at 4th Floor, 401 Asiana Chamber, Exhibition Road, P.S. Gandhi Maidan, Patna-800001, presently residing at 4 AI 8, Dadabadi, Sektar-4, Blak-AI, Vadarnan-03, P.S.-Kota, District-Kota, State-Rajasthan 324009 ... ... Petitioner/s Versus
The Union of India through its Secretary, Ministry of Finance, Department of Revenue, No. 137 North Block, New Delhi-110001
Goods and Services Tax Council Office of the GST Council Seceretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110001
Joint Commissioner State Tax Patliputra Circle, Patna Bhawan, 4th Floor, Bailey Road, Patna (Bihar) ... ... Respondent/s ====================================================== with Civil Writ Juri iction Case No. 11501 of 2019 ====================================================== M/S AFCONS - SIBMOST Joint Venture, through Mr. Chandraprakas
The judgment continues below.
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