Benu Dhar Das vs. The Union Of INDIA And 2 Ors.

Held

The Court allowed the prayer of the petitioner to withdraw the writ petition. Consequently, the writ petition was dismissed on withdrawal. The reasoning for the withdrawal is not recorded, but the Court acceded to the petitioner's request. No specific findings on any GST-related issues were made as the petition was dismissed on procedural grounds. The operative direction was the dismissal of the writ petition. No issues were expressly left undecided.

Facts

The petitioner, Benu Dhar Das, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Commissioner of Central Goods and Service Tax, and the Deputy Commissioner of Central Goods and Service Tax. 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. The matter came before the Court for hearing.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, as prayed for by the petitioner? The petitioner, through their counsel Dr. A Saraf, sought to withdraw the writ petition. The revenue, represented by Mr. S.C. Keyal, learned standing counsel for the GST, was present. The Court had to decide whether to allow the petitioner's request to withdraw the petition.