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M/S A2Z Infra Engineering LTD. vs. The Union Of INDIA, Department Of Revenue

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CWJC/12454/2024HC PatnaGSTCNR BRHC01072244202414 February 2025Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE SUNIL DUTTA MISHRA2 pages
AI SummaryDismissed

Facts

M/s A2z Infra Engineering Ltd., the petitioner, filed a writ petition before the Patna High Court. The respondents included various authorities of the Union of India, including the Department of Revenue, the Goods and Services Tax Council, the Central Board of Indirect Taxes and Customs, GSTN, and the Assistant Commissioner of Central GST and CX Patna. The specific tax period and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.

Held

The Court accepted the petitioner's request to withdraw the writ petition. The reasoning provided is that the learned counsel for the petitioner explicitly sought permission to withdraw the present petition, and this statement was taken on record. Consequently, the Court ordered that the writ petition stands dismissed as withdrawn. No specific findings were made on the merits of any GST-related dispute, as the case was disposed of on the procedural ground of withdrawal. The operative direction was to dismiss the petition as withdrawn.

Key Issues

The Court had to decide whether to permit the withdrawal of the writ petition. The petitioner, through their counsel, sought permission to withdraw the present petition. The respondents, represented by the Additional Solicitor General, did not appear to contest the withdrawal. No specific legal provisions or precedents were cited by either party in the context of the withdrawal request, as the matter was resolved by the petitioner's decision to withdraw.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.12454 of 2024 ====================================================== M/s A2z Infra Engineering Ltd. a company registered under the Companies Act, 2013,through its authorized representative Namely Manikant Kumar, Son of Shailendra Kishor Saran, Resident -M 27 First Floor, Near Childrens Clinic, Prem Nagar,P.S. Uttamnagar, West Delhi, New Delhi- 110059. ... ... Petitioner/s Versus 1. The Union Of India, Department of Revenue, Ministry of Finance , Government of India through its Secretary, having its Office at North Block, New Delhi- 110001. 2. The Union of India, Department of Revenue, Ministry of Finance, Government of India through its under Secretary having its office at North Block, New Delhi- 110001. 3. Goods and Services Tax Council through its Chairperson, Ministry of Finance, Government of India through its under Secretary having its office at Tower No. 2, 5th Floor, Jeevan Bharti Complex, Janpath, Connaught Place, New Delhi- 110001 4. The Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India through its Secretary, having its office at North Block, New Delhi- 110001. 5. Goods and Service Tax Network (GSTN), through its Chief Executive Officer, East Wing, Worldmark- 1, 5th Floor,Tower- B, Aerocity, Indira Gandhi International Airport, New Delhi- 110037. 6. Commissioner/Joint Secretary of Central Board of Indirect Taxes and Customs, having its office at North Block, Central Secretariat, New Delhi- 110001. 7. Assistant Commissioner of Central GST and CX Patna Central Division, having its office at Ground Floor, Opp. Dadi Maa Temple, Bank Road, West Gandhi Maidan, Patna- 800001. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Brisketu Sharan Pandey, Advocate For the Respondent/s : Mr.Additional Solicitor General ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA

ORAL ORDER (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 7 14-02-2025 Learned counsel for the petitioner – Mr. Brisketu Sharan Pandey seeks permission to withdraw the present

Patna High Court CWJC No.12454 of 2024(7) dt.14-02-2025 2/2 petition. Such statement is taken on record.

2.

Accordingly, the present CWJC No. 12454 of 2024 stands dismissed as withdrawn.

abhishekkr/- (P. B. Bajanthri, J) ( Sunil Dutta Mishra, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.