Ms Kaam Enterprises Through Its Proprietor Shri Manoj Lakra vs. Union Of INDIA Through The Commissioner Of Central Goods And Service Tax And Central Excise

Held

The Court held that the writ petition should be dismissed as withdrawn. This decision was based on the explicit prayer made by the petitioner's counsel, Mr. Ranjeet Kushwaha, who sought permission to withdraw the petition. The reason provided for the withdrawal was that the petitioner had availed the 'Sabka Vishwas' (Legacy Dispute Resolution) Scheme, 2019. The Court accepted this prayer and accordingly dismissed the petition. No specific findings were made on the merits of the original dispute, as the case was disposed of on the procedural ground of withdrawal.

Facts

The petitioner, M/s Kaam Enterprises, filed a writ petition before the Jharkhand High Court challenging an order or action by the CGST authorities. The respondents included the Union of India through the Commissioner of Central Goods and Service Tax and Central Excise, Jamshedpur, along with other CGST officials, and Steel Authority of India Limited. The writ petition was filed seeking resolution of a dispute related to GST. During the pendency of the writ petition, the petitioner sought permission to withdraw it.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition. This issue arises from the petitioner's submission that they have availed the 'Sabka Vishwas' (Legacy Dispute Resolution) Scheme, 2019. The petitioner's counsel sought permission to withdraw the petition based on this development. The respondents, represented by their respective counsel, were present. The court had to decide whether the withdrawal should be permitted in light of the petitioner's participation in the aforementioned scheme.