M/S N K Construction And Anr vs. Union Of INDIA And 4 Ors.

WP(C)/2348/2024HC GauhatiGSTCNR GAHC01008922202402 May 2024Bench: HONOURABLE MR. JUSTICE KALYAN RAI SURANA3 pages

AI SummaryDismissed

Facts

The petitioners, M/s N K Construction and an individual partner, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Central Board of Indirect Taxes and Customs, the Goods and Service Tax Council, and state tax authorities. The specific tax period(s) and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The reason for withdrawal was stated as the presence of inadvertent errors in the filing. The Court granted liberty to the petitioner to file a fresh petition. Consequently, the matter was dismissed as withdrawn. No findings were made on any substantive legal issues, and no specific operative directions were issued beyond permitting the withdrawal and refiling.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The petitioner, represented by Mr. R. S. Mishra, sought to withdraw the petition due to inadvertent errors and requested permission to refile it. The respondents, represented by Mr. S. C. Keyal for CGST and Mr. B. Chowdhury for SGST, were present. No specific arguments were made by either side on the merits of the case as the petition was withdrawn.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/3 GAHC010089222024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2348/2024 M/S N K CONSTRUCTION AND ANR A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT N.H.-37, GOTANAGAR, JALUKBARI, KAMRUP(M), ASSAM-781014, REPRESENTED BY ITS MANAGING PARTNER SRI NIRANJAN SARMA THE PETITIONER NO. 2. 2: NIRANJAN SARMA S/O- LATE PANCHANAN SARMA R/O- H/NO. 7 SAMANNAY PATH KHANAPARA GUWAHATI-781002 KAMRUP(M) ASSA VERSUS UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI-110001. 2:THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 1ST FLOOR TOWER NBCC PLAZA-1 SECTOR-5 PUSHP VIHAR NEW DELHI-110017 REP. BY ITS CHAIRMAN. 3:THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE Page No.# 2/3 NEW DELHI-110001 REP. BY TS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER STATE TAX GUWAHATI-B-7 GUWAHATI ZONE-B ASSA Advocate for the Petitioner : MR. A K GUPTA Advocate for the Respondent : DY.S.G.I. BEFORE HONOURABLE MR. JUSTICE KALYAN RAI SURANA

ORDER

Date : 03.05.2024

Mr. R. S. Mishra, learned counsel for the petitioner, seeks to withdraw the petition as there are some inadvertent errors and seeks leave to file again. Mr. S. C. Keyal, learned Standing counsel CGST and Mr. B. Chowdhury, learned Standing Counsel, for SGST are present. Prayer is allowed. Accordingly, the matter stands dismissed on withdrawal with liberty, as prayed for. JUDGE

Page No.# 3/3 Comparing Assistant

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.