M/S Tirupati Traders vs. The Union Of INDIA

CWJC/8961/2024HC PatnaGSTCNR BRHC01054896202430 May 2024Bench: MR. JUSTICE ANIL KUMAR SINHA1 pages

AI SummaryDismissed

Facts

The petitioner, M/s Tirupati Traders, through its sole proprietor Sri Ajay Prasad, filed a writ application before the Patna High Court. The respondents included the Union of India, the Commissioner of Central GST, the State of Bihar, and various state tax authorities. The petitioner sought to withdraw the writ application. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided text.

Held

The Court held that permission should be granted for the petitioner to withdraw the writ application with liberty to pursue the appeal filed by the petitioner. The reasoning provided is that the petitioner's counsel sought this permission. Consequently, the Court dismissed the writ application as withdrawn, granting the petitioner the liberty to pursue their appeal. No other issues were decided, and no specific provisions of the GST Act or Rules were discussed in relation to the merits of any dispute.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the present writ application with liberty to pursue an appeal filed by the petitioner. The petitioner's counsel argued for withdrawal with liberty to pursue the appeal. The respondents' arguments are not recorded in the judgment.

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.8961 of 2024 ====================================================== M/s Tirupati Traders through the Sole Proprietor namely Sri Ajay Prasad, (Male), aged about 62 years, Son of Late Baidhnath Prasad, Resident of Rambhadra, P.O.- Hajipur, P.S.- Hajipur Town, District- Vaishali, Bihar- 844101. ... ... Petitioner/s Versus 1. The Union of India through the Revenue Secretary, Ministry of Finance, Department of Revenue, Nehru Place, New Delhi, 110019. 2. The Commissioner, Central GST, CTTT Bhawan, Sanchar Parishad, Buddha Marg, Patna, 800001. 3. The State of Bihar through the Commissioner-cum-Secretary, Commercial Taxes Department, Government of Bihar, Patna. 4. The Additional Commissioner, State Tax, Saran Division, Chhapra. 5. The Deputy Commissioner, State Tax, Hajipur, Saran Division. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Kumar Kaushik For the Respondent/s : Mr. Additional Solicitor General : Mr. Amish Kumar (AC to Ld. AG) For the U.O.I. : Dr. K.N. Singh (ASG1) ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA

2 30-05-2024

Mr. Kumar Kaushik, learned counsel for the petitioner, seeks permission to withdraw the present writ application with a liberty to pursue the appeal filed by the petitioner.

Permission is granted.

Accordingly, the present writ application is dismissed as withdrawn with the aforesaid liberty.

HarshPandey/- (Anil Kumar Sinha, 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.