M/S Modi Tiles And Sanitary House PVT LTD Thro Its Authorised Signatroy Cum Manager Mr S K Singh vs. Union Of INDIA Through Ministry Of Finance
Held
The Court held that the petitioner's request to withdraw the writ petition should be granted. The petitioner explicitly sought to withdraw the writ petition in light of a notification dated 8th October, 2024, issued by the Central Board of Indirect Taxes and Customs. The Court, in its discretion, granted the liberty sought by the petitioner. Consequently, the writ petition was dismissed as withdrawn. The reasoning for the withdrawal, beyond the mention of the notification, is not elaborated upon by the Court. No specific legal provisions were discussed or interpreted in reaching this decision, as the matter was resolved based on the petitioner's request for withdrawal and the Court's procedural decision to allow it. The operative direction was the dismissal of the writ petition as withdrawn.
Facts
The petitioner, M/s. Modi Tiles and Sanitary House Private Limited, filed a writ petition before the Jharkhand High Court. The petition was against various authorities of the Central GST and Central Excise department. The specific details of the tax period, the order or action under challenge, the authority that passed it, 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 case came before the High Court for hearing.
Key Issues
The primary issue before the Court was whether to allow the petitioner's request to withdraw the writ petition. The petitioner sought to withdraw the petition in view of a notification dated 8th October, 2024, issued by the Central Board of Indirect Taxes and Customs. The Court had to decide whether to grant this liberty to withdraw. The petitioner argued for withdrawal based on the aforementioned notification. The respondents, represented by the Central GST authorities, did not appear to argue against the withdrawal; their stance on the withdrawal is not recorded. The Court's decision would hinge on the petitioner's stated reason for withdrawal and the Court's discretion in granting such a request.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T). No. 3536 of 2024 M/s. Modi Tiles and Sanitary House Private Limited, a private limited company incorporated/registered under the provisions of Companies Act, 1956/2013, having its address at 475, Lease Area Kasidih, Sakchi, P.O. and P.S.-Sakchi, Town- Jamshedpur, District-East Singhbhum, through its Authorised Signatory-cum- Manager, Mr. Sandeep Kumar Singh, aged about 35 years, Son of Shri Badri Nath Singh, Resident of E.Road, Badri Sunaina Bhawan, Adash nagar, Bagun Nagar Basti, Baridih Colony, P.O. and P.S.-Baridih, Town-Jamshedpur, District-East Singhbhum, PIN-831001, Jharkhand
.......Petitioner
Versus
Union of India through the Secretary, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansag Marg, P.O. &P.S-Sansag Marg, New Delhi-110001. 2. Commissioner, Central GST & Central Excise, Sakchi North Range, Out Circle Road, Bistupur, P.O. and P.S.-Bistupur, Town-Jamshedpur, District-East Singhbhum-831 001
Commissioner (Appeals), Central GST & Central Excise, Grand Emerald Building, Kadur-Argora Main Road, Ashok Nagar, P.O. and P.S.-Ashok Nagar, Dist
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