M/S Makers Casting PVT LTD vs. Union Of INDIA

Held

The Court held that the petitioners are permitted to withdraw the present Writ Petition (Cr.) with liberty to file a Criminal Miscellaneous Petition. The reasoning provided is that the learned counsel for the petitioners sought this permission and liberty. Accordingly, the Court granted the permission. The Writ Petition (Cr.) was dismissed as withdrawn with the aforesaid liberty. The operative direction is the dismissal of the writ petition as withdrawn, with liberty granted to the petitioners. No specific issues regarding GST provisions were decided, as the petition was withdrawn at the outset.

Facts

The petitioners, M/s. Makers Casting Private Limited and two individuals, Raj Jaiswal and Gyan Chand Jaiswal, filed a Writ Petition (Criminal) before the High Court of Jharkhand at Ranchi. The respondent was the Union of India through the Deputy Commissioner, Central Goods and Service Tax Act & Central Excise, Division-III, Jamshedpur. The specific tax period and the exact nature of the order or action under challenge are not detailed in the provided judgment. The procedural history leading to this writ petition is also not elaborated upon. The case was heard by Hon'ble Mr. Justice Anil Kumar Choudhary.

Key Issues

1. Whether the petitioners are entitled to withdraw the present Writ Petition (Cr.) with liberty to file a Criminal Miscellaneous Petition, as per their submission? Petitioner's Argument: The petitioners, through their counsel, sought permission to withdraw the Writ Petition (Cr.) and requested liberty to file a Criminal Miscellaneous Petition. No specific legal arguments or reliance on provisions, circulars, or precedents were recorded for this request in the judgment. Respondent's Argument: The judgment does not record any specific arguments presented by the respondent (Union of India through the Deputy Commissioner, CGST & Central Excise).