M/S. Pcl Cement And Pipe Industries vs. The Union Of INDIA And 4 Ors.
Held
The Court allowed the petitioner's prayer to withdraw the writ petition with liberty to file afresh. The Court noted that the petitioner's counsel stated there was an inadvertent mistake in the writ petition, leading to the request not to press the petition in its current form. The Court granted the liberty as prayed. Consequently, the writ petition was closed as it was not pressed. No specific findings were made on the merits of any GST-related issue, as the petition was withdrawn.
Facts
The petitioner, M/s. PCL Cement and Pipe Industries, a partnership firm, filed a writ petition before the Gauhati High Court. The respondents were the Union of India and various GST and Central Excise authorities. The petitioner sought to withdraw the writ petition in its current form due to an inadvertent mistake. The petitioner requested liberty to file a fresh petition. The counsel for the GST Department appeared for the respondents.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with the liberty to file afresh, given an inadvertent mistake in the petition. Petitioner's Argument: The petitioner argued that due to an inadvertent mistake in the writ petition, they wished to withdraw it in its present form and sought permission to file a fresh petition. Revenue's Argument: The judgment does not record any specific argument from the respondent GST Department regarding the petitioner's request to withdraw.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010112202020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4875/2021 M/S. PCL CEMENT AND PIPE INDUSTRIES A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS REGISTERED OFFICE AT BORERA GAON, NA ALI, TITABAR, DIST. JORHAT, ASSAM 785630 REPRESENTED BY SRI DILIP KUMAR GATTANI, ONE OF THE PARTNERS OF THE PETITIONER FIRM VERSUS THE UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, NEW DELHI. 2:THE SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI. 3:THE COMMISSIONER CGST AND CENTRAL EXCISE GST BHAWAN KEDAR ROAD GUWAHATI 781001 ASSAM. 4:THE ASSTT. COMMISSIONER CGST AND CENTRAL EXCISE OFFICE OF THE ASSTT. COMMISSIONER OF GST AND CENTRAL EXCISE JORHAT DIVISION STATION GODOWN ROAD JORHAT 785001
Page No.# 2/2 ASSAM. 5:THE SUPERINTENDENT CGST AND CENTRAL EXCISE STATION GODOWN ROAD JORHAT 785001 ASSAM Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC, GST
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