Rithwik Projects Private Limited vs. Assistant Commissioner

Held

The Court granted permission to the petitioner to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. No order was made as to costs. The Court also directed that any pending miscellaneous petitions in this writ petition shall stand closed. The judgment does not record any decision on the merits of the case, as it was disposed of on the petitioner's request for withdrawal.

Facts

The petitioner, Rithwik Projects Private Limited, filed a writ petition before the High Court of Andhra Pradesh at Amaravati. The respondents were the Assistant Commissioner and others. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the judgment. The procedural history that matters is that the petitioner's counsel sought permission to withdraw the writ petition.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition, as per Section 129 of the Code of Civil Procedure, 1908 (though not explicitly named, this is the implied provision for withdrawal of suits/petitions). Petitioner's contention: The petitioner, through their counsel, sought permission to withdraw the writ petition. Revenue/State's contention: No specific contention is recorded from the respondents regarding the withdrawal of the petition.