Tata Motors Limited Through Its Deputy General Manager Cum Authorized Signatory Dhanu Kumar vs. The State Of Jharkhand Through The Secretary Cum Commissioner Commercial Taxes Department
Held
The Court noted the submission made by the counsel for the petitioner, who, upon instructions from his client, sought permission to withdraw the writ petition. The primary reason stated for withdrawal was that the grievances of input tax credit ventilated in the writ petition had been brought to an end by the respondents. In view of this submission, the Court allowed the withdrawal of the writ petition. Consequently, any interim relief granted earlier stood vacated, and the interlocutory application was also allowed and disposed of. The Court did not delve into the merits of the input tax credit dispute itself, as the petition was withdrawn based on the resolution of the grievances.
Facts
The petitioner, Tata Motors Limited, filed a writ petition before the Jharkhand High Court challenging an action by the respondents, the State of Jharkhand and its commercial tax authorities. The petitioner's grievances primarily concerned input tax credit. The respondents are the State of Jharkhand, the Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, the Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, and the Assistant Commissioner of Commercial Taxes, Jamshedpur Circle. Two private companies, M/s S.K.F. India Limited and M/s Steel Foundry Industries Private Limited, were also impleaded as respondents. The writ petition was filed in 2018.
Key Issues
1. Whether the grievances of the petitioner regarding input tax credit have been resolved by the respondents, thereby rendering the writ petition infructuous. The petitioner argued that their grievances concerning input tax credit, which formed the basis of the writ petition, had been brought to an end by the respondents. Therefore, they sought permission to withdraw the petition. The respondents did not present any counter-arguments or opposing submissions on this point, as the petitioner's counsel made a submission based on instructions from their client and sought withdrawal. The judgment does not record any specific arguments from the revenue's side regarding the merits of the input tax credit issue.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1461 of 2018
with
I.A. No. 6534 of 2018
-----
Tata Motors Limited, (A Company registered under the Companies Act, 1956), having its registered office at Bombay House, 24 Homi Mody Street, Mumbai-400001, having its Manufacturing Unit at Jamshedpur, P.O. G.M. Works, P.S. Telco, District East Singhbhum, through its Deputy General Manager-cum-Authorized Signatory, namely, Dhanu Kumar, aged about 50 years son of Shri Narendra Prasad Singh, resident of Qr. No.C-17, Kharkhai Road, Nildih, P.O. and P.S. Golmuri, Town- Jamshedpur, District East Singhbhum (Jharkhand).
...
…. Petitioner
Versus
The State of Jharkhand, through the Secretary-cum- Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. Dhurwa, Ranchi-834004, District Ranchi.
The Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town-Jamshedpur, District East Singhbhum.
The Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur P.O. and P.S. Sakchi, Town Jamshedpur,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.