M/S Apeejay Tea Limited vs. The Union Of INDIA And 2 Ors
Facts
The petitioner, M/s Apeejay Tea Limited, engaged in manufacturing tea and tea waste, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Principal Commissioner of Central Goods and Service Tax, and the Assistant Commissioner, CGST Tinsukia Division. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not explicitly detailed in the provided judgment excerpt. The procedural history leading to this writ petition is also not elaborated.
Held
The Court accepted the petitioner's submission to withdraw the writ petition. Consequently, the Court ordered the dismissal of the writ petition as withdrawn. There was no adjudication on the merits of any GST-related matter, and therefore, no principle of law was established or ratio decidendi was formed for future citation. The operative direction was solely to dismiss the petition based on the petitioner's request.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner, through its counsel, indicated its intention to withdraw the case. The respondents' arguments or contentions are not recorded as the matter was resolved by the petitioner's withdrawal.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010121542023
undefined
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3241/2023 M/S APEEJAY TEA LIMITED (PROP- TALAP TEA ESTATE), A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT APEEJAY HOUSE, 15, PARK STREET, KOLKATA- 700016, WEST BENGAL, HAVING ITS TEA ESTATE AT AND P.O.- TALAP, DIST.- TINSUKIA, PIN- 786156, IN THE STATE OF ASSAM ENGAGED IN MANUFACTURING OF TEA AND TEA WASTE REPRESENTED BY ITS MANAGER (TAXATION) SIR SAGAR MANDAL, S/O LATE ANIL KUMAR MANDAL, AGED ABOUT 52 YEARS, RESIDENT OF 6/17/7, KAILASH GHOSH ROAD, BEHALA, KOLKATA- 700008 (W.B.). VERSUS 1.THE UNION OF INDIA AND 2 ORS THROUGH THE FINANCE SECRETARY, MINISTRY OF FINANCE TO THE GOVT. OF INDIA, NORTH BLOCK, PARLIAMENT HOUSE, NEW DELHI- 110001. 2:PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, DIBRUGARH MILAN NAGAR F- LANE P.O.- C.R. BUILDING DIBRUGARH PIN- 786003 ASSAM. 3:ASSISTANT COMMISSIONER CGST TINSUKIA DIVISION TINSUKIA DURGABARI ROAD TINSUKIA P.O. AND DIST.- TINSUKIA PIN- 78612
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.