M/S Singh Construction Co. vs. The Union Of INDIA

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C. REV./334/2023HC PatnaGSTCNR BRHC01114096202325 September 2026Bench: MR. JUSTICE RAJIV ROY,MR. JUSTICE HARISH KUMAR2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Singh Construction Co., filed a Civil Review Petition No. 334 of 2023 before the Patna High Court. This review petition sought to review an order dated 06.10.2023, which was passed by the same High Court in Civil Writ Jurisdiction Case No. 9304 of 2023. The petitioner was represented by its proprietor and authorized representative. The opposite parties included the Union of India, the Commissioner CGST and CX, Patna - II, and the Superintendent (A.E) CGST, Ex Hqrs. Patna. The specific details of the original writ petition, the order under review, or the amount in dispute were not recorded in this review order.

Held

The Court considered the submission made by the learned counsel for the petitioner, who, on instructions, requested permission to withdraw the Civil Review Petition. The Court granted this request. Consequently, the Civil Review Petition was dismissed as withdrawn. The Court did not delve into the merits of the original order dated 06.10.2023 passed in CWJC No. 9304 of 2023, as the review petition was withdrawn before any substantive review could take place. The ratio decidendi is that a party has the right to withdraw their petition, and the Court will generally permit such withdrawal upon request, leading to the dismissal of the petition.

Key Issues

The primary issue before the Court was whether to grant the petitioner's request to withdraw the Civil Review Petition. The petitioner, through its counsel, sought permission to withdraw the petition. The revenue or State did not record any specific arguments in opposition to the withdrawal. The question before the Court was essentially procedural: to decide whether to allow the withdrawal of the review petition filed by M/s Singh Construction Co. against an order previously passed by the High Court in CWJC No. 9304 of 2023.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL REVIEW No.334 of 2023 In Civil Writ Jurisdiction Case No.9304 of 2023 ====================================================== M/S SINGH CONSTRUCTION CO. having its head office at 4028 phase II URBAN ESTATE PATIALA- 147002, PUNJAB AND LOCAL OFFICE- house no.114, Pragati Nagar Madhubani ward no 30, Radhika Madhubani- 847238 through its proprietor Nirmal Singh through its authorized representative Anil Kalra aged about 39 years male, son of Ved Prakash Kalra, Resident of C/O Ved Prakash Kalra 1358, P.S. Urban Estate, Phase- 2 Patiala State (Punjab) 147002. ... ... Petitioner/s Versus 1. The Union of India Through its Chairman, Central Board of Indirect Taxes, North Block, Secretariat Building, New Delhi. 2. The Commissioner CGST AND CX, Patna - II, CTC Building, 3rd Floor, Sanchar Parishad Buddh Marg- Patna - 1. 3. The Superintendent (A.E) CGST, Ex Hqrs. Patna. ... ... Opposite Party/s ====================================================== Appearance : For the Petitioner/s : Mr.Archana Sinha @ Archana Shahi, Sr. Advocate : Ms. Richa Rajesh Singh, Advocate For the Opposite Party/s : Mr. Additional Solicitor General : Mr. Anshuman Singh, Sr. SC (CGST) ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJIV ROY and HONOURABLE MR. JUSTICE HARISH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJIV ROY) 2 25-09-2026 Heard the parties.

The present petition has been preferred: “for the review of the order dated 06.10.2023 passed by the Hon’ble Court in CWJC No.9304 of 2023.”

Patna High Court C. REV. No.334 of 2023(2) dt.25-09-2026 2/2

Ms. Richa Rajesh Singh, learned counsel for the petitioner on the instruction of Mrs. Archana Sinha, learned Senior Counsel submits that she may be permitted to withdraw the petition.

Accordingly, the civil review petition stands dismissed as withdrawn.

vinayak/- (Rajiv Roy, J) ( Harish Kumar, 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.