M/S Vinayaka Industries Through Its Proprietor Kiran Kumar vs. Union Of INDIA, Through The Principal Commissioner, Central Goods And Service Tax (CGST), Ranchi
Held
The Court allowed the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's submission that they wished to seek alternative remedies for their grievance. The revenue did not object to this request. Consequently, the Court disposed of the writ petition, granting the petitioner the liberty to pursue other avenues for redressal of their grievance. No specific findings were made on any GST-related legal issues, as the matter was withdrawn before substantive arguments on the merits could be presented. The operative direction was to permit the withdrawal with liberty.
Facts
The petitioner, M/s Vinayaka Industries, a proprietorship concern located in Bokaro, filed a writ petition before the Jharkhand High Court. The petition was against various authorities of the Union of India, including the Principal Commissioner, Commissioner, Joint Commissioner, Assistant Commissioner (Tech.), and Superintendent of CGST & Central Excise, Ranchi. The specific subject matter of the grievance and the tax period(s) involved are not detailed in the judgment. The procedural history indicates that the petitioner approached the High Court directly via a writ petition.
Key Issues
1. Whether the petitioner is entitled to seek redressal of its grievance through a writ petition before this Court? The petitioner, M/s Vinayaka Industries, sought permission to withdraw the writ petition. The petitioner's counsel argued that they wished to explore alternative remedies for their grievance. The revenue, represented by Mr. P.A.S Pati, Sr. SC, CGST, did not object to this request. The court was therefore not required to delve into the merits of the petitioner's grievance or the specific provisions of GST law that might be applicable. The core issue before the court was whether to grant the petitioner's request for withdrawal with liberty to pursue other remedies.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P(T) No. 677 of 2024 M/s Vinayaka Industries, a proprietorship concern, having its office and works at Industrial Area, Phase-III, 5P, PO-Balidih, PS-Balidih, District- Bokaro, through its Proprietor Kiran Kumar, aged about 50 years, s/o Shri Kalika Rai, R/o 192A, Co-operative Colony, PO-B.S City, PS-B.S City, District-Bokaro ......…... Petitioner
Versus 1.Union of India, through the Principal Commissioner, Central Goods and Service Tax (CGST), Ranchi, having its Office at Central Revenue Building, 5-A, Main Road, P.O. Doranda, P.S. Chutia, District Ranchi-834 001. 2. Commissioner, CGST & Central Excise, Ranchi, having its Office at Central Revenue Building, 5-A, Main Road, P.O. Doranda, P.S. Chutia, District Ranchi-834 001. 3. Joint Commissioner, CGST & Central Excise, Ranchi, having its Office at 2nd & 3rd Floor, Grand Emerald Building, Between Road No.1 & 2, Ashok Nagar, P.O. Ashok Nagar, P.S. Argora, District Ranchi 834002. 4. Assistant Commissioner (Tech.) CGST & CX, Ran
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