M/S. Saryug Gautam Construction Private LTD., Through One Of Its Director Sri Ashrut Kumar Gautam vs. The Principal Commissioner Of Central Goods And Services Tax And Central Excise
Held
The Court granted the petitioner's request to withdraw the writ petition. The reasoning was based on the submission by the petitioner's counsel that the show-cause notice, which was the subject matter of the petition, had been dropped. The petitioner had received communication to this effect in the first week of January 2026. Consequently, the Court found no further necessity to adjudicate the matter and allowed the withdrawal. The ratio decidendi is that if the action or notice forming the basis of a writ petition is withdrawn or dropped by the authority, the petition can be withdrawn by the petitioner. The Court disposed of the petition as withdrawn and also disposed of any pending interim applications.
Facts
The petitioner, M/s. Saryug Gautam Construction Private Limited, filed a writ petition before the Jharkhand High Court. The respondent was the Principal Commissioner of Central Goods and Services Tax and Central Excise. The petitioner sought relief concerning a show-cause notice issued by the revenue authority. During the pendency of the writ petition, the petitioner received communication in the first week of January 2026 indicating that the show-cause notice had been dropped. Based on this development, the petitioner's counsel sought leave to withdraw the petition.
Key Issues
1. Whether the writ petition is maintainable in light of the subsequent development where the show-cause notice has been dropped by the revenue authority. Petitioner's contention: The petitioner argued that since the show-cause notice, which formed the basis of the writ petition, has been dropped, the petition has become infructuous and should be allowed to be withdrawn. The petitioner relied on the communication received in the first week of January 2026 as evidence of the dropping of the notice. Revenue's contention: The judgment does not record any specific argument from the respondent revenue authority regarding the maintainability of the petition or the withdrawal. The counsel for the respondent appeared but no arguments are detailed.
AI-generated summary — verify with the full judgment below
(2026: JHHC: 868-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 4049 of 2025
M/S. SARYUG GAUTAM CONSTRUCTION PRIVATE LIMITED, a Company incorporated under the Companies Act, 1956, previously having its office at 204A, Panchwati Plaza, Kutchery Road, P.O.-G.P.O. & P.S. Kotwali, town & District- Ranchi, Jharkhand-834001, presently MIG House No. H1- 165, Harmu Housing Colony, Near Kadru More, P.O. & P.S. Argora, Ranchi, Jharkhand-834002, through one of its Director Sri Ashrut Kumar Gautam, aged 28 years, son of Sri Anil Kumar Singh, resident of Near Suryoday Apartment, 70, West End Park, Hehal, P.O.- Pandra O.P. & P.S. - Sukhdevnagar, District- Ranchi, Jharkhand-834005
---
--- Petitioner Versus The Principal Commissioner of Central Goods and Services Tax and Central Excise, Central Revenue Building, 5-A, Mahatma Gandhi Road (Main Road), P.O.-G.P.O., P.S.- Chutia, Ranchi - 834001 ---
--- Respondent --- CORAM: Hon’ble The Chief Justice Hon’ble Mr. Justice Sujit Narayan Prasad
---
For the Petitioner: Mr. Nitin Kumar Pasari, Advocate
For the Resp.-CGST: Mr. Amit Kumar, Advocate
--- 04/ 14.01.2026 Learned
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 Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.