Union Of INDIA Through The Chief Commissioner Central Excise And Service Tax vs. Ms Sukh Sagar Metals P LTD Through One Of Its Director Sri Deepu Kumar

Facts

The Union of India, through the Chief Commissioner, Central Excise & Service Tax (Bihar & Jharkhand), and other revenue authorities, filed a Civil Miscellaneous Petition (CMP) No. 437 of 2021 before the Jharkhand High Court. The petition sought modification of an order previously passed by the same court on July 3, 2017, in Writ Petition (T) No. 2868 of 2017. The respondent in this CMP was M/s SukhSagar Metals (P) Ltd. The revenue authorities, represented by their counsel, sought leave from the court to withdraw the Civil Miscellaneous Petition.

Held

The Court considered the submission made by the learned counsel for the petitioners (Union of India) who, on instruction, sought leave to withdraw the Civil Miscellaneous Petition. The Court found no impediment to granting this request. Consequently, the Civil Miscellaneous Petition was dismissed as withdrawn. The operative direction was that the petition be disposed of as withdrawn. No specific findings were made on the merits of the original order dated 03.07.2017, as the petition was withdrawn before any substantive adjudication on the modification sought. The ratio decidendi is that a party can withdraw a petition filed before the High Court, and upon such withdrawal, the petition is disposed of accordingly.

Key Issues

1. Whether the petitioners (Union of India and other revenue authorities) are entitled to withdraw the Civil Miscellaneous Petition filed for modification of the order dated 03.07.2017 in W.P.(T) No. 2868 of 2017. The petitioners, through their counsel, argued that they wished to withdraw the Civil Miscellaneous Petition. No specific arguments were recorded for the respondent (M/s SukhSagar Metals (P) Ltd.) regarding the withdrawal request. The court was therefore tasked with deciding whether to grant the withdrawal request and dispose of the petition accordingly.