M/S Kamladitya Construction P LTD Represdent Thro Its Director R P Singh vs. Union Of INDIA Through The Secretary Ministry Of Finance Department Of Revenue

WPC/2073/2024HC JharkhandGSTCNR JHHC01010903202409 September 2025Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR.JUSTICE RAJESH SHANKAR1 pages
AI SummaryDismissed

Held

The Court decided to dismiss the writ petition as withdrawn, based on the submission made by the petitioner's counsel. The counsel stated that he was under instructions to withdraw the petition. Consequently, the Court did not delve into the merits of any potential GST-related dispute. The reasoning for the dismissal is solely based on the petitioner's explicit request to withdraw the case. No specific GST provisions were discussed or interpreted, and no findings were made on any substantive legal issues. The operative direction was to dismiss the petition.

Facts

The petitioner, M/s Kamladitya Construction (P) Ltd., a company incorporated under the Companies Act, 1956, filed a writ petition before the Jharkhand High Court at Ranchi. The petition was filed against the Union of India and various authorities of the Directorate General of GST Intelligence (DGGI). The specific details of the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute are not recorded in the provided judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Key Issues

The Court had to decide whether to proceed with the writ petition. The petitioner's counsel, Mr. Gaurav Kaushalesh, informed the Court that he was under instructions to withdraw the petition. The respondents, including the Union of India (represented by Mr. Anil Kumar, ASGI) and the CGST authorities (represented by Mr. Anurag Vijay), did not present any arguments as the petitioner sought to withdraw the case. Therefore, the primary issue was the petitioner's request to withdraw the writ petition.

AI-generated summary — verify with the full judgment below

2025:JHHC:27215-DB

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.2073 of 2024 ----- M/s KAMLADITYA CONSTRUCTION (P) LTD., a Company incorporated under the Companies Act, 1956, having its registered office and place of business At 201, Kamla Awas, P.O. and P.S. Bokaro Steel City, Dist. Bokaro Steel City, State - Jharkhand, Pin 827001 represented through its Director Rajendra Prasad Singh, S/o Late Vishwamitra Singh, resident of At - Plot No. 201, Co-operative Colony, P.O. Bokaro Steel City, P.S. Bokaro Steel City, Dist. - Bokaro, State - Jharkhand (827001).

.......... Petitioner. -Versus-

1.

Union of India, through the Secretary, Ministry of Finance (Department of Revenue), 137, North Block, P.O. & P.S. Central Secretariat, New Delhi-110001. 2. The Additional Director General DGGI, Patna Zonal Unit, Cybotech Tower, Boring-Patliputra Road, P.O. & P.S. Patliputra, District Patna-80013. 3. The Additional Director General (Adjudication), DGGI (HQ), West Block-8, Wing-6, 2nd Floor, R. K. Puram, P.O. & P.S. R. K. Puram, District New Delhi-110066. 4. The Sr. Intelligence Officer, Directorate General of GST Intelligence (Adjudication Cell

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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.