Commissioner Of CGST And Cx vs. Ms Srd Nutrients PVT LTD

Facts

This matter concerns an Interlocutory Application (I.A. No. 583/2025) filed before the Gauhati High Court. The applicant, the Commissioner of CGST and CX, Dibrugarh Commissionerate, sought to withdraw the application. The reason cited for withdrawal was the absence of an affidavit from the officer-in-charge accompanying the application. The respondent is MS SRD Nutrients Pvt Ltd. The application was presented before a Division Bench comprising the Chief Justice and another Justice.

Held

The Court allowed the prayer of the applicant to withdraw the Interlocutory Application. The reasoning was based on the applicant's submission that the application was not accompanied by the affidavit of the officer-in-charge, and the applicant's request to withdraw with liberty to file afresh. The Court explicitly granted the liberty as prayed for. Therefore, the Interlocutory Application stands dismissed as withdrawn. The Court did not decide on any substantive GST-related issues as the application was withdrawn on procedural grounds.

Key Issues

1. Whether the Interlocutory Application (I.A. Civil) No. 583/2025 should be permitted to be withdrawn. Arguments: Petitioner (Commissioner of CGST and CX, Dibrugarh Commissionerate): The petitioner's counsel argued that the application was not accompanied by the required affidavit from the officer-in-charge and therefore sought permission to withdraw it with the liberty to file it afresh. The petitioner relied on the procedural deficiency to justify the withdrawal. Respondent (MS SRD Nutrients Pvt Ltd): No arguments were recorded for the respondent in the judgment.