Amazecraft Creation Private Limited vs. The State Of Bihar

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CWJC/19839/2025HC PatnaGSTCNR BRHC01121836202523 March 2026Bench: MR. JUSTICE MOHIT KUMAR SHAH,MR. JUSTICE RAMESH CHAND MALVIYA1 pages

AI SummaryDismissed

Facts

The petitioner, Amazecraft Creation Private Limited, filed a writ petition before the Patna High Court. The respondents were the State of Bihar through the Commissioner of State GST, the Assistant Commissioner of State Tax, Lakhisarai Circle, and the Joint Commissioner of State Tax, Lakhisarai. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.

Held

The Court held that the writ petition could be dismissed as not pressed, as the petitioner's counsel sought to withdraw it and the respondent-State had no objection. The reasoning was based on the consent of both parties to the withdrawal. The ratio decidendi is that a writ petition can be dismissed as not pressed if the petitioner withdraws it and the respondent has no objection. The operative direction was to dismiss the writ petition.

Key Issues

The Court had to decide whether to grant the relief sought by the petitioner in the writ petition. The petitioner's counsel sought to withdraw the present writ petition. The respondent-State's counsel had no objection to the withdrawal. The core issue was whether the Court should permit the withdrawal of the petition. No specific legal provisions or precedents were argued as the matter was resolved by the petitioner's request for withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.19839 of 2025 ====================================================== Amazecraft Creation Private Limited a company incorporated under the Companies Act, having its registered office at Ground Floor, Plot No.-730, Khata No-40, Gopalpur, Bhelwara, Sampatchak, Patna, Bihar, P.O.- 804453, P.S- Gopalpur, District- Patna, Bihar, through its Managing Director, Mr. Swapnil Kumar, aged about 36 years, Son of Beshlal Sharma. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner of State GST, New Secretariat, Patna. 2. The Assistant Commissioner of State Tax, Lakhisarai Circle, Lakhisarai, Bihar. 3. The Joint Commissioner of State Tax, Lakhisarai, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Raushan Kumar, Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11 ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE RAMESH CHAND MALVIYA

(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 23-03-2026 The learned counsel for the petitioner seeks to withdraw the present writ petition, to which the learned counsel for the respondent-State has got no objection.

Accordingly, the present writ petition stands dismissed as not pressed.

GAURAV S./- (Mohit Kumar Shah, J)

(Ramesh Chand Malviya, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.