Seed Infotech LTD. vs. The Union Of INDIA Thr Its Secretary And Ors
Original PDF →Facts
The Petitioner, Seed Infotech Ltd., filed a Writ Petition before the Bombay High Court challenging an order or action by the revenue authorities. 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. However, the Petitioner's advocate informed the Court that they wished to withdraw the petition.
Held
The Court noted the statement made by the Petitioner's advocate regarding the intention to withdraw the Writ Petition to avail the benefits of Section 16(5) and Section 16(6) of the CGST Act, 2017. Based on this statement, the Court allowed the withdrawal of the petition. No specific findings were made on the merits of any underlying GST dispute, as the matter was resolved by the Petitioner's decision to withdraw. The operative direction was to dismiss the petition as withdrawn, with no order as to costs.
Key Issues
1. Whether the Petitioner is entitled to withdraw the Writ Petition? (Question of procedure) The Petitioner argued that they wished to withdraw the petition because they intended to avail the benefits of the newly introduced Section 16(5) and Section 16(6) of the CGST Act, 2017. The Respondent (Union of India) did not record any specific arguments against the withdrawal.
Sections Cited
Section 16(5), Section 16(6)
AI-generated summary — verify with the full judgment below
sr.1-wp-15303-2023.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO. 15303 OF 2023 Seed Infotech Ltd. .. Petitioner Versus The Union of India thr. Its Secretary & Ors. .. Respondents Adv. Kiran Chavan i/b Cenex Legal for Petitioner. Adv. Maya Majumdar a/w Adv. Karan Adik for Respondents.
CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: MARCH 25, 2025 P. C.
The learned Advocate appearing on behalf of the Petitioner states that she has instructions to withdraw the above Writ Petition as the Petitioner seeks to avail the benefit of the newly introduced Section 16(5) and Section 16(6) of the CGST Act, 2017. 2. In view of the aforesaid statement, the above Writ Petition is dismissed as withdrawn. No order as to costs. MARCH 25, 2025 Mansi shelke TRUSHA TUSHAR MOHITE TRUSHA TUSHAR MOHITE Date: 2025.03.25 18:57:16 +0530
sr.1-wp-15303-2023.doc
This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] MARCH 25, 2025 Mansi shelke
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.