Ms Sri Ram Enterprises Through Its Proprietor Mr Ram Kisan Mukherjee vs. Union Of INDIA Through The Commissioner Central Goods And Services Tax

Held

The Court held that the petitioner's request to withdraw the writ petition was permissible. The learned counsel for the petitioner explicitly sought to withdraw the writ petition. No opposition was recorded from the respondents' side. Consequently, the Court permitted the withdrawal. The reasoning is based on the petitioner's explicit request and the absence of any objection from the revenue. The ratio decidendi is that a petitioner in a writ proceeding has the right to withdraw their petition, provided no prejudice is caused to the respondents and the court grants permission. The operative direction was to dismiss the writ petition as withdrawn.

Facts

The petitioner, M/s. Sri Ram Enterprises, a proprietorship firm, filed a writ petition before the Jharkhand High Court. The respondents were the Union of India through the Commissioner, Central Goods & Services Tax, and the Superintendent, CGST & CX, Range-IV, Ramgarh. The specific tax period, order, or action under challenge, and the amount in dispute are not detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition and the subsequent hearing.

Key Issues

The primary issue before the Court was whether the writ petition filed by M/s. Sri Ram Enterprises should be allowed to be withdrawn. The petitioner's counsel sought permission to withdraw the writ petition. The respondents, represented by their counsel, did not raise any objection or present arguments against the withdrawal. The Court had to decide whether to permit the withdrawal of the writ petition.