Md. Shams Uddin Ahmed vs. Union Of INDIA And 4 Ors

WP(C)/2351/2024HC GauhatiGSTCNR GAHC01008939202402 May 2024Bench: HONOURABLE MR. JUSTICE KALYAN RAI SURANA2 pages

AI SummaryDismissed

Facts

The petitioner, Md. Shams Uddin Ahmed, filed a writ petition before the Gauhati High Court. The respondents included the Union of India, the Central Board of Indirect Taxes and Customs, the Goods and Services Tax Council, the Principal Commissioner of State Goods and Services Tax, and the Assistant Commissioner of State Goods and Services Tax. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner sought to withdraw the petition due to inadvertent errors and requested leave to refile it.

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The reasoning was based on the petitioner's submission that there were inadvertent errors in the filing and the request to refile. The Court granted liberty to the petitioner to file a fresh petition. The operative direction was to dismiss the matter on withdrawal with liberty as prayed for. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file a fresh petition, considering the presence of inadvertent errors in the current filing. The petitioner argued that due to inadvertent errors, the petition needed to be withdrawn and refiled. The respondents, represented by learned counsel for CGST and SGST, were present. No specific arguments from the respondents regarding the withdrawal were recorded.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010089392024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2351/2024 MD. SHAMS UDDIN AHMED SON OF LATE NOOR UDDIN AHMED, RESIDENT OF H.NO.12, NEAR 10TH APBN, NARAKASUR, KAHILIPARA, KAMRUP (M), ASSAM, 781001 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. REPRESENTED BY ITS CHAIRMAN 3:THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001. REPRESENTED BY ITS CHAIRPERSON 4:THE PRINCIPAL COMMISSIONER STATES GOODS AND SERVICES TAX KAR BHAWAN GUWAHATI ASSAM 5:THE ASSISTANT COMMISSIONER Page No.# 2/2 STATES GOODS AND SERVICES TAX GUWAHATI-C 7 GUWAHATI-C 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 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.