M/S Dholagiri Enterprises vs. Additional Commissioner, CGST, Panchkula
Held
The Court allowed the application for withdrawal of the writ petition. The petitioner's counsel was permitted to withdraw the writ petition on the stated ground that the petitioner had already challenged the vires of the impugned order and the relevant provisions in a separate litigation. The Court's reasoning was based on the petitioner's request and the absence of any objection from the respondent. The operative direction was to dismiss the writ petition as withdrawn. No specific issues regarding GST provisions were decided on merits, as the petition was withdrawn before such adjudication.
Facts
The petitioner, M/s. Dholagiri Enterprises, through its sole proprietor Nitish Kumar, filed a writ petition (CWP-9417-2023) before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Additional Commissioner CGST, Panchkula. The petitioner sought to withdraw the writ petition. The reason provided for withdrawal was that the petitioner had already challenged the vires of the relevant provisions along with the impugned order in a separate litigation. The court was also seized of an application (CM-12225-CWP-2023) related to this matter, which was allowed.
Key Issues
1. Whether the petitioner is permitted to withdraw the writ petition (CWP-9417-2023) on the grounds stated. Petitioner's Argument: The petitioner sought to withdraw the writ petition because the vires of the impugned order and the relevant provisions of law had already been challenged in a separate legal proceeding. This implies that the current writ petition might be redundant or that the petitioner preferred to pursue the challenge in the other forum. Respondent's Argument: The respondent, represented by Senior Standing Counsel, accepted notice of the application and did not oppose the withdrawal of the main case. No specific arguments were recorded from the respondent's side regarding the merits of the case or the withdrawal.
AI-generated summary — verify with the full judgment below
2023:PHHC:098940-DB 108 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-12225-CWP-2023 in/and CWP-9417-2023 (O&M) Date of decision: 02.08.2023 M/s. Dholagiri Enterprises through ....Petitioner its sole proprietor Nitish Kumar V/s. Additional Commissioner CGST, Panchkula ....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Alok Mittal, Advocate for the applicant/petitioner. **** Ritu Bahri, J. (Oral). CM-12225-CWP-2023 Notice of this application. Mr. Sourabh Goel, Senior Standing Counsel with Mr. Tej Bahadur, Advocate and Ms. Shivani Sahni, Advocate accepts notice on behalf of the non-applicant/respondent. In view of averments mentioned in the application, the same is allowed and the main case is taken up on Board today itself for withdrawal. CWP-9417-2023 (O&M) Learned counsel for the applicant/petitioner seeks to withdraw this writ petition on the ground that the petitioner has already challenged the vires alongwith impugned order in a separate litigation. He is allowed to do so. Dismissed as withdrawn. DIVYANSHI 2023.08.04 10:12 I attest to the accuracy and integrity of this document chandigarh
2023:PHHC:098940-DB -2- Pendi
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.