M/S Vishwa Printers And Packages PVT. LTD. Thru. Its Director Sri Vibhash Nand Gupta vs. Chief Commissioner Goods And Services Tax (GST) And Central Excise Lko. And Another
Facts
The petitioner, M/s Vishwa Printers and Packages Pvt. Ltd., through its Director Sri Vibhash Nand Gupta, filed a writ petition (Writ Tax No. 75 of 2022) before the High Court. The respondents were the Chief Commissioner Goods and Services Tax (GST) and Central Excise, Lucknow, and another authority. The petition concerned a matter related to GST. It was brought to the attention of the Court that a similar writ petition, Writ Tax No. 61 of 2022, concerning the same subject matter, had already been disposed of by an order dated March 29, 2022. The counsel for the petitioner acknowledged that the current petition was filed inadvertently by their office.
Held
The Court did not delve into the merits of any GST-related issue. The sole action taken by the Court was to dismiss the writ petition as withdrawn. This decision was based on the petitioner's own submission that the petition had been filed inadvertently, especially in light of a prior writ petition on the same subject matter that had already been disposed of. The Court accepted the petitioner's request to withdraw the petition without any further adjudication. No specific GST provisions were discussed or interpreted, and no amount in dispute was mentioned.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The primary procedural issue was whether the current writ petition should proceed given the existence of a previously disposed of writ petition on the same subject matter. The petitioner's counsel conceded that the filing of Writ Tax No. 75 of 2022 was an inadvertent error by their office. The State's counsel pointed out the prior disposal of Writ Tax No. 61 of 2022. The Court's decision was based on the petitioner's request to withdraw the petition.
AI-generated summary — verify with the full judgment below
Court No. - 2 Case :- WRIT TAX No. - 75 of 2022 Petitioner :- M/S Vishwa Printers And Packages Pvt. Ltd. Thru.
Its Director Sri Vibhash Nand Gupta Respondent :- Chief Commissioner Goods And Services Tax (Gst) And Central Excise Lko. And Another Counsel for Petitioner :- Onkar Pandey Counsel for Respondent :- Digvijay Nath Dubey,C.S.C.
Hon'ble Devendra Kumar Upadhyaya,J.
Hon'ble Subhash Vidyarthi,J.
On being pointed out by Mr. Rajesh Tiwari, learned Additional Chief Standing Counsel appearing on behalf of the State that in relation to the same subject matter earlier Writ Tax No.61 of 2022 was filed, which has been disposed of by means of an order dated 29.03.2022, learned counsel for the petitioner states that on account of inadvertence in his office this petition has been filed which may be dismissed as withdrawn.
The petition is thus dismissed as withdrawn. . (Subhash Vidyarthi, J.) (Devendra Kumar Upadhyaya, J.)
Order Date :- 19.4.2022 Ram. at Allahabad, Lucknow Bench
The judgment continues below.
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