M/S. S. Ahmed And Co. vs. The Union Of INDIA And 4 Ors

Held

The Court held that the writ petition was dismissed on withdrawal. The petitioner's counsel explicitly stated that they did not wish to proceed with the petition. The respondent's counsel did not oppose this request. Therefore, the Court granted the petitioner's prayer to withdraw the writ petition, leading to its dismissal. No specific legal provisions were discussed or interpreted as the matter was resolved by the petitioner's decision not to pursue the case.

Facts

The petitioner, M/s A.K. Ghosh and Co., represented by its sole proprietor Sri Anil Kumar Ghosh, filed a writ petition before the Gauhati High Court. The respondents were the Union of India and various GST authorities, including the Commissioner of Central Excise and Service Tax, Joint Commissioner, Assistant Commissioner, and Superintendent (Recovery). The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed, other than the filing of the petition itself.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition. The petitioner's counsel submitted that she had instructions from the petitioner not to press the writ petition further and therefore prayed for permission to withdraw it. The respondent, represented by the learned Standing Counsel for the Goods and Service Tax Department, had no objection to the withdrawal.