Union Of INDIA vs. M/S National Building Construction Corporation Limited
Held
The Court allowed the prayer of the petitioner, the Union of India, to withdraw the interlocutory application (I.A. Civil No. 110 of 2024) and the first appeal (FA/MA(F) No. 1 of 2024). The withdrawal was granted with liberty to the petitioner to file the application and appeal afresh if they were so advised. The reasoning provided is that the learned Standing Counsel for the CBI (presumably representing the Union of India in this context) submitted that he had instructions to withdraw the application and appeal petition with the aforementioned liberty. The Court accepted this submission and passed the order accordingly. No specific GST provisions were discussed or relied upon in the decision. The issue of the merits of the original application or appeal was not addressed as they were withdrawn.
Facts
The Union of India, represented by the Assistant Commissioner (Legal), CGST, Dimapur, Nagaland, filed an interlocutory application (I.A. Civil No. 110 of 2024) and a first appeal (FA/MA(F) No. 1 of 2024) before the Gauhati High Court. The respondent in these proceedings was M/s National Building Construction Corporation Limited. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this application and appeal is not detailed.
Key Issues
1. Whether the application and appeal filed by the Union of India should be dismissed as withdrawn with liberty to file afresh. The petitioner, Union of India, through its counsel, sought to withdraw the interlocutory application and the appeal petition. The stated reason for withdrawal was to have the liberty to file them afresh if so advised. The respondent, M/s National Building Construction Corporation Limited, did not present any arguments on record, as indicated by the absence of an advocate's name for the respondent in the judgment. The court was therefore primarily tasked with deciding whether to grant the petitioner's request for withdrawal with liberty.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC020004112024 2024:GAU-NL:603
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH Case No. : I.A.(Civil)/110/2024 UNION OF INDIA REPRESENTED BY ASSISTANT COMMISSIONER (LEGAL), CGST, 5TH FLOOR, AGARWAL TOWER, NST COLONY, CITY TOWER AREA, I.VIKESHE SUMI ROAD, P.S./P.O.-DIMAPUR. DISTRICT-DIMAPUR, NAGALAND VERSUS M/S NATIONAL BUILDING CONSTRUCTION CORPORATION LIMITED HAVING ITSZONAL OFFICE AT H.NO. 10B, B.C. BUILDING, CIVIL HOSPITAL ROAD, DIMAPUR, NAGALAND Advocate for the Petitioner : ARUN KUMAR MISHRA, Advocate for the Respondent : , Linked Case : FA/MA(F)/1/2024 UNION OF INDIA REPRESENTED BY ASSISTANT COMMISSIONER (LEGAL) CGST 5TH FLOOR AGARWAL TOWER NST COLONY
Page No.# 2/3 CITY TOWER AREA
I.VIKESHE SUMI ROAD PS/PO-DIMAPUR DISTRICT-DIMAPUR NAGALAND VERSUS M/S NATIONAL BUILDING CONSTRUCTION CORPORATION LIMITED HAVING ITS ZONAL OFFICE AT H.NO. 10B B.C. BUILDING CIVIL HOSPITAL ROAD DIMAPUR NAGALAND ------------ Advocate for : A K MISHRA Advocate for : appearing for M/S NATIONAL BUILDING CONSTRUCTION CORPORATION LIMITED
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.