M/S Kamla Singh Proprietor Of Kamla Singh vs. The Commissioner Central Goods And Service Tax And Central Excise
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court's decision was based on the petitioner's counsel seeking leave to withdraw the petition, and the Court granting this leave. Consequently, the writ petition was disposed of as withdrawn. No costs were imposed. Any interim applications filed in the petition were also disposed of as they no longer survived.
Facts
The petitioner, M/s Kamla Singh, filed a writ petition before the Jharkhand High Court at Ranchi. The respondents were the Commissioner and the Deputy Commissioner of Central Goods & Service Tax and Central Excise. The specific tax period(s), the order or action under challenge, the authority that passed it, 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. The matter came before the High Court for hearing.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition. Petitioner's Contention: The petitioner, through their learned counsel, sought leave to withdraw the writ petition. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the respondents (CGST authorities).
AI-generated summary — verify with the full judgment below
( 2026: JHHC: 4412-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 6518 of 2023
M/s Kamla Singh, Proprietor of Kamla Singh, aged about 58 years, son of Late Nageshwar Singh, resident of 186 Dakra, P.O.- Dakra, P.S. Khalari, District Ranchi
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--- Petitioner Versus
The Commissioner, Central Goods & Service Tax and Central Excise, Central Revenue Building, 5A, Main Road, Ranchi, P.O. G.P.O, P.S. Kotwali, District Ranchi
The Deputy Commissioner, Central Goods & Service Tax and CX, North Division, Central Revenue Building, 5A, Main Road, Ranchi, P.O. G.P.O, P.S. Kotwali, District Ranchi
--- --- Respondents --- CORAM: Hon’ble The Chief Justice Hon’ble Mr. Justice Rajesh Shankar
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For the Petitioner: Mr. Anil Kumar Sinha, Advocate
Ms. Nanda Kumari, Advocate
For the CGST:
Mr. Amit Kumar, Advocate
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05 / 17.02.2026
Ms. Nanda Kumari, learned counsel on instruction from Mr. Anil Kumar Sinha and the petitioner, seeks leave to withdraw this petition.
Leave is granted.
This petition is disposed of as withdrawn. No cost(s).
Interim applications, if any
The judgment continues below.
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