The Commissioner Of Central Excise And Service Tax vs. Ms Galaxy Export Private Limited Through Its Director Shri Anil Kumar Jain
Facts
The Commissioner of Central Excise & Service Tax, Jamshedpur (now Commissioner, CGST and Central Excise) filed a Civil Miscellaneous Petition (C.M.P. No. 442 of 2021) before the Jharkhand High Court. The petition sought modification of an order previously passed by the High Court on April 23, 2019, in Writ Petition (T) No. 5764 of 2017. The opposite parties in this C.M.P. were M/s Galaxy Export Private Limited and Shri Anil Kumar Jain. The petitioner, representing the CGST, sought leave to withdraw the Civil Miscellaneous Petition.
Held
The Court considered the submission made by the learned counsel for the petitioner (Commissioner, CGST and Central Excise) seeking leave to withdraw the Civil Miscellaneous Petition. The Court granted this leave. Consequently, the Civil Miscellaneous Petition was dismissed as withdrawn and disposed of. The judgment does not delve into the merits of the original modification sought or the reasons for withdrawal, focusing solely on the procedural aspect of the withdrawal request. No specific findings on any substantive legal issues were made, as the petition was withdrawn before any such determination.
Key Issues
1. Whether the petitioner, the Commissioner of CGST, should be granted leave to withdraw the Civil Miscellaneous Petition filed for modification of a previous High Court order. Contentions: Petitioner (Commissioner, CGST and Central Excise): The petitioner, through its counsel, sought leave of the Court to withdraw the Civil Miscellaneous Petition. No specific arguments were recorded in the judgment regarding the grounds for withdrawal or the merits of the modification sought. Opposite Parties (M/s Galaxy Export Private Limited and Shri Anil Kumar Jain): The judgment does not record any arguments made by the opposite parties.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
C.M.P. No. 442 of 2021
The Commissioner of Central Excise & Service Tax, Jamshedpur, now known as Commissioner, CGST and Central Excise .…… Petitioner/Respondent
Versus
M/s Galaxy Export Private Limited
Shri Anil Kumar Jain
…….
Opp.Parties/Petitioners
--------- CORAM: HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD
HON’BLE MR. JUSTICE SANJAY PRASAD
---------- For the Petitioner : Mr. Amit Kumar, Advocate For the Opp.Parties :
----------- 04/Dated: 6th February, 2024
Mr. Amit Kumar, learned counsel for the Union of India through the CGST , on instruction, seeks leave of this court to withdraw this Civil Miscellaneous Petition.
Learned counsel for the petitioner has submitted that this Civil Miscellaneous Petition is filed for modification of the order dated 23.04.2019 passed by this court in W.P.(T) No. 5764 of 2017. 3. Considering the aforesaid submission made on behalf of the petitioner, instant Civil Miscellaneous Petition is, hereby, dismissed as withdrawn and as such disposed of.
The judgment continues below.
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Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.