M/S Ruby Oxygen PVT LTD Through Its Director Sri Anshul Bagaria vs. The Principal Commissioner Of CGST And Cx

Held

The Court held that the petitioner, M/s Ruby Oxygen Pvt. Ltd., was granted leave to withdraw the instant writ petition. This decision was made after the learned counsel for the petitioner, on instruction, sought permission to withdraw. The learned counsel for the respondents, present at the hearing, raised no objection to this request. Consequently, the Court granted the leave as prayed for. The reasoning is based on the petitioner's explicit request and the absence of any opposition from the respondents, allowing the court to dispose of the matter as withdrawn. No specific legal provisions were discussed in relation to the merits of the case, as the petition was withdrawn.

Facts

The petitioner, M/s Ruby Oxygen Pvt. Ltd., filed a writ petition before the Jharkhand High Court at Ranchi. The petition was directed against the Principal Commissioner of CGST & CX, the Additional Commissioner (Appeals), CGST & CX, and the Superintendent, CGST & CX. 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. The matter came before the Court for hearing on 22nd July, 2025.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition. This issue arises from the petitioner's request to withdraw the petition. The petitioner argued for withdrawal, citing instructions from their client. The respondents, represented by their counsel, did not object to the withdrawal. No specific legal provisions were named in relation to this issue, but it pertains to the inherent power of the court to allow withdrawal of proceedings. The court had to decide whether to grant the leave to withdraw.