Devendra Singh Rathore vs. The CGST And Cx And Anr

WP(C)/184/2025HC GauhatiGSTCNR GAHC04000620202523 April 2025Bench: HONOURABLE MR. JUSTICE MANISH CHOUDHURY2 pages

AI SummaryDismissed

Facts

The petitioner, Devendra Singh Rathore, filed a writ petition before the Gauhati High Court, Itanagar Bench. The respondents were the CGST and CX and the Superintendent of Central Goods and Service Tax Commissionerate, Itanagar. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court held that the petitioner's request to withdraw the writ petition with liberty to file afresh was granted. Consequently, the writ petition was dismissed on withdrawal, with the liberty as prayed for. The reasoning behind this decision is based solely on the petitioner's submission and the Court's acceptance of that submission. No other issues were decided, and no specific provisions of the CGST Act or Rules were discussed in relation to the merits of the case.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file afresh? (Question of procedure) The petitioner's counsel argued that the petitioner wished to withdraw the writ petition and sought liberty to file a fresh petition. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC040006202025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/184/2025 Devendra Singh Rathore Son of Shri HBS Rathore, Fathegarh road C/o Rajputana Hotel newar Badhour Mandir, Farrkabad District, Uttar Pradesh, presently residing 9 Mile, Rangrfah Wood Industries Changlang, Arunachal Pradesh holding GSTIN 12AFOPT1605H3ZI VERSUS The CGST and CX and Anr Office of the Commissioner, Itanagar CGST Commissionerate, Sector A, Naharlagun, Arunachal Pradesh. 2:The Superintendent of Central Goods and Service Tax Commissionerate Age: 0 Occupation : Sector A Naharlagun Arunachal Pradesh Advocate for the Petitioner : Mato Hali, T Gameh Advocate for the Respondent : Marto Kato, Tania Kipa,DSGI BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

Date : 24-04-2025 Heard Mr. M. Hali, learned counsel for the petitioner and Mr. T. Kipa, learned standing counsel, CGST, for the respondent no.

Page No.# 2/2 After hearing the learned counsel appearing for the p

The judgment continues below.

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