Manokamna A Proprietorship Firm vs. The Union Of INDIA

CWJC/8457/2022HC PatnaGSTCNR BRHC01045001202218 November 2024Bench: MR. JUSTICE PARTHA SARTHY,THE CHIEF JUSTICE-1 pages

AI SummaryDismissed

Facts

The petitioner, Manokamna, a proprietorship firm, filed a writ application before the Patna High Court. The respondents included the Union of India, the Principal Chief Commissioner of Central GST and CX, and the State of Bihar through the Commissioner and Joint Commissioner of State Taxes. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history leading to the High Court's involvement is not elaborated upon. The matter was listed for hearing on November 18, 2024.

Held

The Court considered the request made by the learned counsel for the petitioner. Upon being requested by the petitioner's counsel, the Court ordered the instant writ application to be dismissed as withdrawn. No specific findings on the merits of the case or the GST provisions were made, as the matter was disposed of on the petitioner's request. The Court did not delve into the substantive issues of GST law or the actions of the revenue authorities. The operative direction was solely to dismiss the writ petition as withdrawn.

Key Issues

1. Whether the writ application, as filed by the petitioner, should be permitted to be withdrawn? Petitioner's Argument: The petitioner, through their learned counsel, requested to withdraw the instant writ application. Revenue/State's Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the writ petition. It is implied that the respondents would have been present to oppose or consent to the 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.8457 of 2022 ====================================================== Manokamna a proprietorship firm having its place of business at Motijheel, Muzaffarpur, Bihar- 842001 through its proprietor namely Seema Jaiswal female aged about 50 years, Wife of Mukesh Jaiswal, Resident of Mukherjee Lane, Motijheel, P.S.- Town, Muzaffarpur, Bihar- 842001.. ... ... Petitioner/s Versus 1. The Union of India through the Secretary, Ministry of Finance, Government of India at New Delhi. 2. The Principal Chief Commissioner of Central GST and CX, Central Revenue Building, Birchand Patel Path, Patna. 3. The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna. 4. The Joint Commissioner of State Taxes, West Circle, Muzaffarpur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr.Additional Solicitor General ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY

(Per: HONOURABLE THE CHIEF JUSTICE) 5 18-11-2024 At the request of learned Counsel for the petitioner, the instant writ application stands dismissed as withdrawn.

Harsh/- (K. Vinod Chandran, CJ) ( Partha Sarthy, 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.