Ht Digital Streams Limited Through Its Authorized Signatory Sanjeet Kumar Singh vs. The Commissioner (Audit), CGST And Cx Ranchi
Held
The Court allowed the Interlocutory Application (I.A. No. 10791 of 2024) filed by the petitioner. Consequently, the writ petition was disposed of as withdrawn. The Court granted liberty to the petitioner to approach the competent forum as per the Circular dated 10.03.2017. The reasoning for this decision is based on the petitioner's request and the respondents' lack of objection. The Court did not delve into the merits of the underlying GST dispute, as the petition was withdrawn at the procedural stage. The specific competent forum or the nature of the dispute was not detailed in the judgment.
Facts
The petitioner, HT Digital Streams Limited, filed a writ petition before the Jharkhand High Court. The petition was against the Commissioner (Audit), CGST & CX Ranchi, and other revenue authorities. The petitioner sought permission to withdraw the writ petition. This withdrawal was sought with the liberty to approach the competent forum having jurisdiction over the matter, as per a Circular dated 10.03.2017 issued by the Central Board of Excise and Customs. The respondents, represented by their counsel, had no objection to this application for withdrawal.
Key Issues
1. Whether the petitioner should be granted permission to withdraw the writ petition (W.P. (T) No. 4961 of 2024) to approach the competent forum as per the Circular dated 10.03.2017? The petitioner argued that they wished to withdraw the writ petition to pursue the matter before the appropriate authority as guided by the aforementioned Circular. The petitioner's counsel sought liberty to approach the competent forum. The respondents, comprising the Commissioner (Audit), CGST & CX Ranchi, and other revenue authorities, stated that they had no objection to the petitioner's application for withdrawal. No specific arguments were recorded for the respondents beyond their lack of objection.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 4961 of 2024 HT Digital Streams Limited, a company incorporated under the Companies Act, Budh Marg, Patna – 800001 through its authorized signatory Sanjeet Kumar Singh (aged about 49 years), son of Shri. Paras Nath Singh resident of Flat No.4A, Arihant Apartment, Hazaribagh Road, Hanuman Dharm Kanta, Dipa toil, Bariatu, Ranchi, Jharkhand – 834009
... ... ... ... Petitioner
Versus
The Commissioner (Audit), CGST & CX Ranchi CGST Audit Commissionerate 4th – 6th Floor, Grand Emerald, Ashok Nagar, P.O. – Doranda and P.S. – Argora, Ranchi-8343002. 2. The Principal Commissioner Central GST & CX, Patna-I, 3rd Floor, C.R. Building (Annexe), B.C. Patel Path, P.O.-G.P.O. and P.S. Kotwali, Patna- 800001. 3. The Superintendent (Theme Audit-01), Central GST & Central Excise, 4th Floor, C.R. Building (Annexe), B.C. Patel Path, P.O.-G.P.O. and P.S. Kotwali, Patna-800001. 4. The Union of India, through the Secretary, Department of Revenue, Ministry of Finance, North Block, P.S. – North Avenue and P.O. Central Secretariat, New Delhi – 110001
… … ... Respon
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