Dan Singh Rathaur vs. Assistant Commissioner SGST

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WPMB/233/2025HC UttarakhandGSTCNR UKHC01006698202515 May 2025Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ALOK MAHRA2 pages

For Respondent: Mr. Siddharth Sah, learned counsel

AI SummaryRemanded

Facts

The petitioner, Dan Singh Rathaur, filed four writ petitions (M/B) No. 231, 232, 233, and 234 of 2025 before the Uttarakhand High Court. The respondents were the Assistant Commissioner SGST and another. The petitioner's counsel informed the Court that errors had occurred in the filing of these writ petitions. Consequently, the petitioner sought permission to withdraw the petitions to correct the pleadings and produce necessary documents, including the impugned order, before refiling them.

Held

The Court noted the submission made by the learned counsel for the petitioner regarding errors in the filing of the writ petitions. The Court placed this submission on record. The Court then proceeded to dismiss the writ petitions as withdrawn. However, the Court granted liberty to the petitioner to file fresh writ petitions on the same cause of action, subject to the condition that these fresh petitions must be filed within three weeks from the date of the order. Any pending applications related to these petitions were also disposed of.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petitions due to errors in filing and to re-file them after rectifying the pleadings and submitting supporting documents. The petitioner argued that errors had crept into the filing of the writ petitions and requested permission to withdraw them to correct these errors and produce the necessary documents, including the impugned order. The State did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2025:UHC:3953-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. G. NARENDAR AND HON’BLE SRI JUSTICE ALOK MAHRA 15th MAY, 2025 WRIT PETITION (M/B) NO. 231 OF 2025 Dan Singh Rathaur …...Petitioner Versus Assistant Commissioner SGST and another. ..Respondents WRIT PETITION (M/B) NO. 232 OF 2025 Dan Singh Rathaur …...Petitioner Versus Assistant Commissioner SGST and another. ..Respondents WRIT PETITION (M/B) NO. 233 OF 2025 Dan Singh Rathaur …...Petitioner Versus Assistant Commissioner SGST and another. ..Respondents & WRIT PETITION (M/B) NO. 234 OF 2025 Dan Singh Rathaur …...Petitioner Versus Assistant Commissioner SGST and another. ..Respondents Counsel for the petitioner : Mr. Rohit Arora, learned counsel. Counsel for the State : Mr. Puja Banga, learned Brief Holder. Counsel for respondent No.2 : Mr. Siddharth Sah, learned counsel.

JUDGMENT :(per Mr. G. Narendar, C.J.)

Learned counsel for the petitioner submits that errors have crept-in in filing of the writ petitions and hence, liberty may be granted to the petitioner to withdraw the writ petitions and re-file the same after correcting the errors in the pleadings and for production of the 1

2025:UHC:3953-DB

documents, including the impugned order.

The submission of the learned counsel for the petitioner is placed on record.

The writ petitions are dismissed as withdrawn by reserving the liberty as prayed for to file writ petitions on the same cause of action, subject to the petitioner filing fresh writ petitions within three weeks.

Pending application, if any, also stands disposed of.

There shall be no order as to costs.

________________ G. NARENDAR, C.J.

_____________ ALOK MAHRA, J. Dt: 15th May, 2025 Rathour 2 PRAVINDR A SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3aeb10 97d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6179B 8E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2025.05.17 10:28:34 +05'30'

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