Rajmata Dealers Private Limited Through Its Director Shankar Lal Agarwal vs. The Union Of INDIA Through Its Pr Secretary Ministry Of Finance Deptt Of Revenue
Held
The Court allowed the interlocutory application filed by the petitioner. The Court held that the petitioner is entitled to withdraw the writ petition, W.P.(T) No. 1439 of 2022, as they have filed an appeal before the Appellate Court challenging the order dated 23.12.2022, which was passed during the pendency of the writ proceedings. Consequently, the writ petition was dismissed as withdrawn. Any pending interlocutory applications were also disposed of.
Facts
The petitioner, Rajmata Dealers Private Limited, filed a writ petition before the Jharkhand High Court challenging an order passed by the revenue authorities. During the pendency of this writ petition, the petitioner filed an appeal before the Appellate Court against an order dated 23.12.2022. Consequently, the petitioner filed an interlocutory application seeking withdrawal of the writ petition. The respondents are the Union of India and various GST authorities. The specific tax period and the amount in dispute are not recorded in the judgment.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition (W.P.(T) No. 1439 of 2022) in light of filing an appeal before the Appellate Court against an order passed during the pendency of the writ petition? The petitioner argued that since an appeal has been filed before the Appellate Court challenging the order dated 23.12.2022, which was passed during the pendency of the writ application, the writ petition should be allowed to be withdrawn. The respondents did not record any specific argument against the withdrawal in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1439 of 2022
Rajmata Dealers Private Limited, having its Registered Office at Rajendra Nagar, Sakchi, Town Jamshedpur, P.O. & P.S. Sakchi, District East Singhbhum through its Director, namely Shankar Lal Agarwal
... … Petitioner
Versus
The Union of India, through its Principal Secretary, Ministry of Finance, Department of Revenue, New Delhi
Central Board of Indirect Taxes and Customs, through its Chairman, GST Policy Wing, Department of Revenue, Ministry of Finance, Government of India, New Delhi
Goods and Services Tax Council, through its Secretary having its office at Tower No. 2, 5th Floor, Jeevan Bharti Complex, Janpath, Connaught Place, New Delhi
The Commissioner, CGST and Central Excise, Jamshedpur, District- East Singhbum
Joint Commissioner, CGST and Central Excise Head Quarters, Jamshedpur, District- East Singhbum
The Assistant Commissioner (Preventive), CGST and Central Excise, Jamshedpur, District- East Singhbum.
The Superintendent (Preventive), CGST and Central Excise, Jamshedpur, District- East Singhbum ...
The judgment continues below.
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