Union Of INDIA Through The Commissioner Of Central Excise And Service Tax vs. Ms Nanak Ispat P LTD Through Its Director Amit Gupta
Facts
The petitioners, Union of India and its subordinate authorities (Commissioner CGST and Central Excise, Commissioner (Appeals), and Additional Commissioner CGST and Central Excise), filed a Civil Miscellaneous Petition (C.M.P.) No. 440 of 2021 before the High Court of Jharkhand at Ranchi. This petition was filed for the modification of an order dated January 11, 2017, which was passed in a previous writ petition, W.P.(T) No. 7408 of 2012. The opposite party in this C.M.P. is M/s Nanak Ispat (P) Ltd., now known as Shree Dadisah Metals (P) Ltd. The C.M.P. was presented before a division bench of the High Court.
Held
The Court considered the submission made on behalf of the petitioners. The learned counsel for the petitioners stated that they do not intend to press the Civil Miscellaneous Petition. Consequently, the High Court dismissed the instant Civil Miscellaneous Petition as not pressed. The Court also noted that the petition was disposed of. No specific findings were made on the merits of the original order dated January 11, 2017, or the grounds for modification sought by the petitioners, as the petition was withdrawn by the petitioners themselves.
Key Issues
1. Whether the petitioners, represented by the Union of India and its GST authorities, should be permitted to press their Civil Miscellaneous Petition (C.M.P.) No. 440 of 2021. Contentions: Petitioner (Union of India): The learned counsel for the petitioners submitted that they do not intend to press the Civil Miscellaneous Petition. Opposite Party (M/s Nanak Ispat (P) Ltd.): No arguments were recorded for the opposite party in the judgment provided.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
C.M.P. No.440 of 2021
Union of India, through the Commissioner of Central Excise & Service Tax, Jamshedpur now known as Commissioner CGST and Central Excise having its office at GST Bhawan, Outer Circle Road, Bistupur, P.O. & P.S.-Bistupur, Jamshedpur-831001 earlier at 143, New Baradwari, P.O. and P.S. Sakchi, Dist: East Sinbhbhum
Commissioner (Appeals) Central Excise & Service Tax, having its Office at 2nd & 3rd Floor, Grand Emerald Building, between Road No. 1, & Road No.2, Ashoknagar, P.O. Doranda, P.S.-Argora, Ranchi, earlier having its office at 6th Floor, Mahabir Tower, Main Road, Ranchi, P.O. & P.S. Hindpiri, District: Ranchi.
The Additional Commissioner of Central Excise & Service Tax, Jamshedpur, now known as Addl. Commissioner CGST and Central Excise, having its office at GST Bhawan, outer Circle Road, Bistupur, P.O. & P.S. Bistupur, Jamshedpur-831001 earlier at 143, New Baradwari, P.O. and P.S. Sakchi, Dist: East Singhbhum …… Petitioners
Versus M/s Nanak Ispat (P) Ltd., (Now known as Shree Dadisah Metals (P) Ltd., Gamaharia, Jamshedpur) a private limited company duly inc
The judgment continues below.
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