M/S Amazing INDIA Contractors Private Limited vs. The State Of Bihar
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M/s Amazing India Contractors Private Limited, through its Proprietor Kalyan Kumar Singh, filed a writ petition before the Patna High Court. The petition was directed against the State of Bihar and its tax authorities, including the Commissioner of State Taxes, the Joint Commissioner State Taxes, and the Additional Commissioner (Appeal). The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the matter was heard by a Division Bench of the High Court.
Held
The Court permitted the writ application to be withdrawn. The petitioner was granted liberty to seek remedy before the Competent Authority, relying on the Government of India circular dated 15th October 2024 and the precedent set in the case of M/s Platinum Ispat Industries Pvt. Ltd. The Court also noted the submission of the learned Standing Counsel for the State that in such circumstances, all contentions of the parties would be left open. The Court did not decide the substantive issues of the original writ petition, as it was withdrawn. The ratio decidendi is that a party can be permitted to withdraw a writ petition with liberty to pursue alternative remedies, especially when relevant circulars and judicial precedents support such a course of action, and all contentions are preserved.
Key Issues
The primary issue before the Court was whether the writ application should be permitted to be withdrawn. The petitioner sought permission to withdraw the writ application with liberty to pursue remedies before the Competent Authority, referencing a Government of India circular dated 15th October 2024 (bearing number 237/31/2024-GST) and a previous judgment of the High Court in CWJC No. 13158 of 2024 (M/s Platinum Ispat Industries Pvt. Ltd vs. The Union of India & Ors.). The State's counsel indicated that if withdrawal was permitted, all contentions would be left open to the parties. The Court had to decide whether to grant this liberty to withdraw and pursue alternative remedies.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) 6 23-01-2025 Heard Ms. Archana Sinha, learned counsel for the petitioner and Mr. Vikash Kumar, learned Standing Counsel-11 for the State.
At the outset, Mr. Vikash Kumar, learned Standing Counsel-11 for the State informed this Court that the G.S.T Tribunal is likely to be constituted very soon and it is expected that notifications in this regard would be issued within a short period.
After some arguments, learned counsel for the petitioner seeks permission to withdraw this writ application
Patna High Court CWJC No.14634 of 2024(6) dt.23-01-2025 2/2 with liberty to seek remedy before the Competent Authority, in terms of the circular issued by the Government of India bearing 237/31/2024-GST dated 15th October, 2024 as also on the strength of a judgment of this Court passed in C.W.J.C No. 13158 of 2024 (M/s Platinum Ispat Industries Pvt. Ltd vs. The Union of India & Ors.)
Learned Standing Counsel for the State submits that in such circumstance all contentions will be left open to the parties.
This writ application is permitted to be withdrawn with liberty as prayed for. All contentions are left open to the parties.
Mayank/- (Rajeev Ranjan Prasad, J) ( Ramesh Chand Malviya, J) U T
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.