Agarwal Metcom Private Limited Through Its Director Namely Ratan Saharia 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. Consequently, the writ petition W.P.(T) No. 1406 of 2022 was dismissed as withdrawn. The reasoning provided is that the petitioner has filed an appeal before the Appellate Court challenging the order dated 23.12.2022, which was passed during the pendency of the writ application. This subsequent action by the petitioner renders the writ petition unnecessary. The Court also disposed of any pending interlocutory applications. No specific issues regarding GST law were decided, as the matter was disposed of on procedural grounds.
Facts
The petitioner, Agarwal Metcom 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. The petitioner then filed an interlocutory application before the High Court seeking withdrawal of the writ petition, citing the filing of the appeal as the reason. The respondents are the Union of India and various GST authorities, along with a private respondent, Divine Alloys & Power Company Limited.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition (W.P.(T) No. 1406 of 2022) in light of the subsequent filing of an appeal before the Appellate Court against an order dated 23.12.2022. Petitioner's Contention: The petitioner argued that since an appeal has been filed before the appropriate Appellate Court challenging the order dated 23.12.2022, which was passed during the pendency of the writ petition, the writ petition has become infructuous and should be permitted to be withdrawn. Revenue/State's Contention: The judgment does not record any specific argument from the respondents regarding the withdrawal of the writ petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1406 of 2022
Agarwal Metcom Private Limited, P.O. & P.S.- Mango, Town Jamshedpur, District East Singhbhum through its Director, namely, Ratan Saharia
... … 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 ... … Respondents
Divine Alloys & Power Company Limited, thro
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.