M/S Nidhi Construction Through Its Proprietor Rajiv Ranjan Sinha vs. The Union Of INDIA And Ors

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. No findings were made on the merits of the demand-cum-show cause notice, as the petitioner chose not to pursue the case. The ratio decidendi is that a petitioner has the right to withdraw their case at any stage, and the court will generally permit such withdrawal, leading to a dismissal of the petition. No specific provisions of the CGST Act or Rules were discussed in relation to the merits of the notice, as the case was disposed of on the procedural aspect of withdrawal.

Facts

The petitioner, M/s Nidhi Construction, through its proprietor Rajiv Ranjan Sinha, filed a writ petition before the Patna High Court. The petition sought to quash a demand-cum-show cause notice dated April 13, 2018, issued by the Assistant Commissioner, CGST and CX Division, Patna (West). The respondents were the Union of India and various GST and Central Excise authorities. The matter came before the Chief Justice and Mr. Justice Anil Kumar Upadhyay.

Key Issues

1. Whether the demand-cum-show cause notice dated 13.4.2018, issued by the Assistant Commissioner CGST and CX Division, Patna (West), is liable to be quashed? The petitioner argued that the notice was illegal and sought its quashing. The respondents, represented by the Additional Solicitor General, did not appear to have presented any specific arguments on the merits of the notice, as the petitioner sought to withdraw the petition. The Court had to decide whether to permit the withdrawal and dismiss the petition.