Haware Engineers And Builders PVT LTD vs. Union Of INDIA

Facts

The Petitioner, Haware Engineers & Builders Pvt. Ltd., filed a Writ Petition before the Bombay High Court. The petition was filed against the Union of India and other respondents. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the matter was mentioned and taken on board with the consent of the parties. The Petitioner's counsel stated that in light of the enactment of Finance (No.2) Act, 2024, which introduced sub-section (5) of Section 16 of the CGST/MGST Act, the Petitioner no longer wished to press the Writ Petition.

Held

The Court noted the statement made by the learned Advocate for the Petitioner that in light of the enactment of Finance (No.2) Act, 2024, which introduced sub-section (5) of Section 16 of the CGST/MGST Act, the Petitioner did not wish to press the Writ Petition. Consequently, considering the Petitioner's statement, the Court dismissed the Writ Petition as withdrawn. No order as to costs was made. In light of the withdrawal of the Writ Petition, any pending interim applications were also disposed of as nothing survived in them. The Court directed that all concerned would act on production of a digitally signed copy of the order.

Key Issues

1. Whether the Petitioner wishes to withdraw the Writ Petition in light of the enactment of Finance (No.2) Act, 2024, specifically the introduction of sub-section (5) of Section 16 of the CGST/MGST Act. Petitioner's Contention: The Petitioner, through its learned Advocate, stated that due to the enactment of Finance (No.2) Act, 2024, and the introduction of sub-section (5) of Section 16 of the CGST/MGST Act, they do not wish to press the Writ Petition. Revenue/State's Contention: No specific argument or contention was recorded for the respondents (Union of India & Ors. and the State) regarding the Petitioner's decision to withdraw.