Amit Agarwal vs. Union Of INDIA Secretary Through The Ministry Of Finance Deptt Of Revenue

WPC/2923/2019HC JharkhandGSTCNR JHHC01018712201923 March 2020Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR.JUSTICE SUJIT NARAYAN PRASAD1 pages

AI SummaryDismissed

Held

The Court granted the petitioner leave to withdraw the writ petition. The reasoning was based on the petitioner's submission that withdrawal was necessary to avail the Dispute Resolution Scheme. The Court did not delve into the merits of the scheme or its applicability in pending litigations. The operative direction was to dismiss the writ petition as withdrawn, with liberty granted to the petitioner to pursue the Dispute Resolution Scheme.

Facts

The petitioner, Amit Agarwal, Proprietor of M/s. Shree Balaji Enterprises, filed a writ petition before the Jharkhand High Court. The petitioner intended to avail the Dispute Resolution Scheme introduced by the Central Government. However, it was represented to the Court that the scheme could not be availed if a litigation was pending. Consequently, the petitioner sought permission to withdraw the writ petition to pursue the Dispute Resolution Scheme. The respondents are the Union of India and officials of CGST & CX, Jamshedpur.

Key Issues

1. Whether the petitioner can avail the Dispute Resolution Scheme while a writ petition is pending before this Court? The petitioner argued that to avail the Dispute Resolution Scheme, the pending writ petition would have to be withdrawn, as the scheme is not accessible in cases of ongoing litigation. The respondents' contentions were not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 2923 of 2019 Amit Agarwal, Proprietor of M/s. Shree Balaji Enterprises, S/o Sri Rameshwar Lal Agarwal, aged about 32 years, who is citizen of India, having its place of business at R.T. Road, Naya Bazar, P.O. – Jugsalai, P.S. – Jugsalai, Town Jamshedpur & Dist.- Singhbhum Eat (Jharkhand) … … … … Petitioner Versus 1. Union of India, Secretary, through the Ministry of Finance Department of Revenue North Block, PO- Rastrapati Bhawan, P.S.- D.P.G. Line Rastrapati Bhawan, New Delhi – 110 001 2. The Commissioner, CGST & CX, Outer Circle Road, P.O. & P.S.- Bistupur, Jamshedpur 3. The Addl. Commissioner, CGST & CX, Outer Circle Road, P.O. & P.S.- Bistupur, Jamshedpur. … … … Respondents ------ CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD ------ For the Petitioner: Mr. Nitiin Kr. Pasari, Advocate For the Respondents: Mr. Ratnesh Kumar, Advocate ------ Oral Order

Per Dr. Ravi Ranjan, C.J. 07/Dated: 23.03.2020

Heard the parties.

It is urged by the learned counsel for the petitio

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.