M/S Naw Krishna Enterprises vs. The Union Of INDIA, Through The Secretary
Held
The Court permitted the petitioner to withdraw the present writ petition, C.W.J.C. No. 10032 of 2021. The reasoning provided was that the petitioner's counsel had stated that the petition was defective in nature and had been re-filed, leading to its registration as C.W.J.C. No. 9066 of 2021. The Court noted that the defective petition also remained registered as the instant petition. Therefore, as prayed for by the petitioner, the Court allowed its withdrawal. No specific findings were made on any substantive GST issues, as the petition was withdrawn procedurally.
Facts
The petitioner, M/s Naw Krishna Enterprises, through its sole proprietor Mr. Mukesh Kumar, filed a writ petition before the Patna High Court. The petition was initially defective. Upon re-filing, it was registered as C.W.J.C. No. 9066 of 2021. However, the original defective petition also remained registered as the instant petition, C.W.J.C. No. 10032 of 2021. The petitioner sought permission to withdraw the present petition.
Key Issues
1. Whether the petitioner should be permitted to withdraw the present writ petition (C.W.J.C. No. 10032 of 2021) given that a re-filed, non-defective version of the petition was registered as C.W.J.C. No. 9066 of 2021, while the original defective petition also remained on record. Petitioner's contention: The petitioner, through its counsel, argued that due to the procedural anomaly of having two registered petitions stemming from the same matter, one being the defective original and the other a re-filed version, it was appropriate to withdraw the current, defective petition. The petitioner sought the Court's permission to withdraw. Revenue/State's contention: The judgment does not record any specific argument or contention from the respondents (Union of India, CBIC, Commissioner of CGST, Joint Commissioner of State Tax, Assistant Commissioner of State Tax) regarding the withdrawal of the petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.10032 of 2021 ====================================================== M/s Naw Krishna Enterprises Through its Sole Proprietor Mr. Mukesh Kumar aged about 43 years, S/o Nawal Kishore Shukla, having it principle office at Anwarpur Chowk, Hajipur, P.S.- Hajipur Sadar, District- Vaishali at Hajipur. ... ... Petitioner/s Versus
The Union of India, through the Secretary Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi- 110001. 2. The Central Board of Indirect Taxes and Customs Through its Chairman, Ministry of Finance, Department of Revenue, having its office at North Block, P.O. and P.S. North Block, New Delhi- 110001. 3. The Commissioner of Central Goods and Services Tax and Central Excise Patna having its office at New Secretariat Patna Bihar.
Joint Commissioner of State Tax Hajipur Circle, District- Vaishali at Hajipur, Bihar.
Assistant Commissioner of State Tax Hajipur Circle, District- Vaishali at Hajipur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.
The judgment continues below.
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