Bindu Bhusan Banik vs. The Union Of INDIA And 5 Ors
Held
The Court allowed the petitioner's prayer to withdraw the writ petition with liberty to file it afresh. The reasoning was based on the petitioner's submission regarding a defect in the petition and the absence of opposition from the respondents. The Court found no impediment to granting the requested liberty. The writ petition was disposed of on withdrawal with liberty as prayed for. No specific issues regarding GST law or the actions of the authorities were decided, as the matter was resolved on a procedural basis.
Facts
The petitioner, Bindu Bhusan Banik, proprietor of M/s. Bindu Bhusan Banik, filed a writ petition before the Gauhati High Court. The respondents were the Union of India and various GST authorities, including the Principal Commissioner, Joint Commissioner, Assistant Commissioner, and Superintendents of Central GST. The petitioner's counsel informed the Court that there was a defect in the writ petition requiring rectification. Consequently, the petitioner sought permission to withdraw the writ petition with the liberty to file it afresh.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file it afresh, given the stated defect in the petition. The petitioner's counsel argued that a defect existed in the writ petition that necessitated rectification. Therefore, permission to withdraw the petition with liberty to file it anew was sought. The respondents' counsel did not oppose this prayer.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010123512022
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4356/2022 BINDU BHUSAN BANIK PROPRIETOR OF M/S. BINDU BHUSAN BANIK, MISSION PARA, P.O.- DIGBOI, PIN- 786171, DISTRICT- TINSUKIA, ASSAM. VERSUS THE UNION OF INDIA AND 5 ORS REP. BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI- 110001. 2:THE PRINCIPAL COMMISSIONER CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 ASSAM. 3:JOINT COMMISSIONER CENTRAL GOODS AND SERVICES TAX OFFICE OF THE COMMISSIONER OF CENTRAL TAX MILAN NAGAR F LANE P.O- C.R. BUILDING DIBRUGARH- 786003. 4:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX
Page No.# 2/3 CENTRAL GOODS AND SERVICES TAX TINSUKIA DIVISION DURGABARI ROAD P.O.- TINSUKIA- 786123. 5:THE SUPERINTENDENT OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX CENTRAL GOODS AND SERVICES TAX DIGBOI RANGE TINSUKIA PIN- 786171. 6:THE SUPERINTENDENT (A/E) OFFICE OF THE ASSISTANT COMMISSIONER OF CENT
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