M/S Mag Filters And Equipments PVT LTD. vs. Joint Commissioner CGST Gurugram And Another
Original PDF →Facts
The petitioner, M/s MAG Filters & Equipments Pvt. Ltd., filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Joint Commissioner CGST Gurugram and another authority. The petitioner sought to withdraw the petition. A Corrigendum dated 24.03.2025, issued by the office of the Principal Commissioner of Central Tax, Central Goods and Services Tax Bhavan, Gurugram, was placed on record. The petitioner's counsel submitted that they wished to withdraw the petition to approach the authorities for correction of an impugned order and, if necessary, to approach the Court again.
Held
The Court ordered the petition to be dismissed as withdrawn. The petitioner was granted liberty to approach the concerned authorities for correction of the impugned order. Furthermore, the petitioner was granted liberty to approach the High Court afresh if the need arose after approaching the authorities. The Court did not delve into the merits of the case or the substance of the impugned order, as the petition was withdrawn by the petitioner. No specific issues were decided on merits, and no ratio decidendi was established as the matter was disposed of on the petitioner's request for withdrawal.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with liberty to approach the concerned authorities for correction of the impugned order and to approach the Court afresh if required. Petitioner's Argument: The learned counsel for the petitioner submitted that a Corrigendum dated 24.03.2025 had been issued and, in view of this communication, the petitioner wished to withdraw the petition. The withdrawal was sought with liberty to approach the authorities to get the impugned order corrected and to approach the Court again if the need arose. Revenue's Argument: The judgment does not record any specific argument from the respondents.
AI-generated summary — verify with the full judgment below
CWP-4455-2024(O&M) # 1 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH. CWP-4455-2024(O&M) Date of Decision:-26.03.2025 M/s MAG Filters & Equipments Pvt. Ltd.
......Petitioner. Versus Joint Commissioner CGST Gurugram & Anr.
.....Respondent. CORAM:- HON'BLE MR. JUSTICE GURVINDER SINGH GILL HON’BLE MR. JUSTICE JASJIT SINGH BEDI Present:- Mr. Sandeep Goyal, Advocate with Mr. Shammi Kapoor, Advocate & Mr. Ajiteshwar Singh, Advocates for the Petitioner. Mr. Ajay Kalra, Senior Standing Counsel with Ms. Isha Janjua, Advocate for the respondents-CBIC. *** GURVINDER SINGH GILL, J. (ORAL) Learned Counsel for the petitioner has placed a copy of Corrigendum dated 24.03.2025 issued by the office of Principal Commissioner of Central Tax, Central Goods and Services Tax Bhavan, Plot No.36-37, Sector 32, Gurugram in the court today, which is taken on record. In view of the aforesaid communication learned Counsel for the petitioner at the very outset submits that he wishes to withdraw this petition with liberty to approach authorities to get the impugned order corrected and if need be to approach this Court afresh. VINAY MAHAJAN 2025.04.01 12:00 I attest to the accuracy and integrity of this document
CWP-4455-2024(O&M) # 2 In view of the above, the petition is ordered to be dismissed as withdrawn with liberty aforesaid.
( GURVINDER SINGH GILL ) JUDGE ( JASJIT SINGH BEDI ) JUDGE March 26, 2025 Vinay Whether speaking/reasoned Yes/No Whether reportable Yes/No VINAY MAHAJAN 2025.04.01 12:00 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.