Rinku Kumar vs. The Union Of INDIA Through The Commissioner Central Goods And Services Tax And Central Excise
Held
The Court permitted the petitioner to withdraw the Writ Petition. Consequently, the Writ Petition was dismissed as withdrawn. The Court also disposed of any pending Interlocutory Applications. The reasoning for permitting the withdrawal is based solely on the petitioner's request. No specific findings on any substantive GST issues were made, as the matter was concluded by the withdrawal. The ratio decidendi is that a petitioner has the right to withdraw their case, and the court will generally permit it unless there are compelling reasons against it.
Facts
The petitioner, Rinku Kumar, filed a Writ Petition (T) No. 1782 of 2021 before the Jharkhand High Court at Ranchi. The petition was filed against the Union of India and various authorities of the Central Goods & Services Tax and Central Excise. The specific tax period(s) and the order or action under challenge, as well as 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.
Key Issues
The Court had to decide whether to permit the petitioner to withdraw the Writ Petition. The petitioner's counsel sought permission to withdraw the petition. The respondents, represented by the CGST counsel, did not raise any arguments against the withdrawal. No specific legal provisions or precedents were cited by either party in relation to the withdrawal request.
AI-generated summary — verify with the full judgment below
2025:JHHC:11692-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1782 of 2021 Rinku Kumar, aged about 38 years, son of Late Ajay Singh, resident of Near S.S. High School, Main Road, Patratu, P.O. and P.S. Patratu, District Ramgarh, PIN 829118. … … Petitioner
Versus
The Union of India, through the Commissioner, Central Goods & Services Tax and Central Excise, Ranchi, having its office at 5A, Central Revenue Building, Main Road, Ranchi, P.O.- G.P.O., P.S. Chutia, District Ranchi- PIN -834001. 2. Deputy Commissioner, Central Goods and Services Tax & Central Excise, having its office at 1st & 2nd Floor, Trinity Commercial, Old NH-33, Marar, P.O. and P.S. Marar, District Ramgarh-829117. 3. Superintendent, Central Goods and Services Tax & Central Excise, Range IV, having its office at 3rd Floor, Trinity Commercial, Old NH-33, Old Patna Ranchi Road, Marar, P.O. and P.S. Marar, District Ramgarh- 829117. … … … Respondents/Respondents
--------- CORAM:
HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE
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.