Ghana Kanta Gogoi vs. The Union Of INDIA And 4 Ors
Held
The Court noted that the petitioner's counsel had instructions not to press the matter further. Consequently, the Court permitted the withdrawal of the writ petition. The Court's decision was to dismiss the writ petition on the grounds of withdrawal. No specific findings on any legal issues were made as the case was withdrawn by the petitioner. The operative direction was the dismissal of the writ petition.
Facts
The petitioner, Ghana Kanta Gogoi, proprietor of M/s Diamond Engineering, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, represented by the Secretary, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, and various GST authorities including the Commissioner, Joint Commissioner, Assistant Commissioner, and Superintendent (Recovery) of Central GST, Dibrugarh and Tinsukia divisions. The specific tax period and 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.
Key Issues
1. Whether the petitioner is entitled to pursue the present writ petition given the instructions received by their counsel. The petitioner's counsel, Ms. M. Bhattacharjee, informed the Court that she had instructions not to press the matter further. This indicates the petitioner's decision to withdraw the case. The respondents, represented by the Asstt.S.G.I., did not present any arguments as the petitioner sought to withdraw the petition.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010083062020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 2476/2020 1:GHANA KANTA GOGOI SOLE PROP OF M/S DIAMOND ENGINEERING, S/O- LATE UPEN CHANDRA GOGOI, R/O- BORBIL NO.3, DIGBOI, P.O- DIGBOI, PIN- 786171, DIST- TINSUKIA, ASSAM VERSUS 1:THE UNION OF INDIA AND 4 ORS REP. BY THE SECRETARY, MIN OFN FINANCE DEPTT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI- 110001 2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DIBRUGARH DIVISION 3:JOINT COMMISSIONER CENTRAL GST OFFICE OF THE COMMISSIONER OF CGST (MEMBER DESIGNATED COMMITTEE UNDER SVLDR SCHEME 2019) MILAN NAGAR 'F' LANE P.O- CR BUILDING DIBRUGARH- 786003 4:THE ASSTT COMMISSIONER CENTRAL GST OFFICE OF THE COMMISSIONER OF CGST (MEMBER DESIGNATED COMMITTEE UNDER SVLDR SCHEME 2019) MILAN NAGAR 'F' LANE P.O- CR BUILDING DIBRUGARH- 786003 5:THE SUPERINTENDENT (RECOVERY) OFFICE OF THE ASSTT COMMISSIONER OF CENTRAL TAX
Page No.# 2/2 CGST DIVISION TINSUKIA DURGABARI ROAD TINSUKIA PIN- 78612 Advocate for the Petitioner : MS. M BHATTACHARJEE Advocate for
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