M/S Ra Mining PVT. LTD., Represented Through Shri Jhantu Jana vs. Commissioner Of Commercial Taxes, Commercial Tax Department
Facts
The petitioner, M/s RA Mining Pvt. Ltd., filed a writ petition before the Jharkhand High Court. The petition was filed against the Commissioner of Commercial Taxes and the State Tax Officer, Dhanbad Circle. 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 stated. The procedural history is limited to the filing of the writ petition before the High Court.
Held
The Court held that the petitioner's request to withdraw the writ petition with liberty to avail the alternative remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, should be granted. The Court reasoned that the petitioner explicitly sought this course of action, and the respondents did not oppose it. Therefore, the Court allowed the withdrawal and granted the liberty as prayed for. The operative direction was to dispose of the writ petition as withdrawn, with the liberty granted to the petitioner.
Key Issues
The primary issue before the Court was whether the petitioner should be allowed to withdraw the writ petition. The petitioner sought to withdraw the petition with the liberty to avail an alternative remedy. The respondents, represented by the Additional Advocate General, did not appear to argue against the withdrawal. The Court had to decide whether to grant the petitioner's request for withdrawal and the liberty to pursue the alternative remedy.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 5877 of 2024 M/S RA MINING PVT. LTD., having its registered office at 53A, 3rd Floor, Indicon Viva, Leela Roy Sarani, Ballygunge, P.O.- Ballygunge, P.S.- Gariahat, Dist. Kolkata, in the State of West Bengal, PIN 700019 and principal place of business at 9th Floor, 905, Garden City, P.O.- Dhanbad, P.S.- Dhanbad, Dist. Dhanbad, in the State of Jharkhand, PIN-826001, represented through Shri Jhantu Jana, Authorised Representative, S/o Shri Jahar Lal Jana, aged about 43 years, Resident of At Astra East, P.O.- Asrta, P.S.- Tarakeswar, Dist.- Hoogly, in the State of West Bengal, PIN 712401, who is citizen of India ... ... ... Petitioner
Versus
COMMISSIONER OF COMMERCIAL TAXES, Commercial Tax Department, Project Bhawan, Dhurwa, P.O. & P.S. Dhurwa, District- Ranchi - 834004. 2. STATE TAX OFFICER, Dhanbad Circle, Dhanbad, Vanijyakar Bhawan, Near Court Campus, Randhir Verma Chowk, Dhanbad, P.O. & P.S. Dhanbad, District-Dhanbad, Jharkhand-826001. … … ... Respondents
-------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE DEEPAK
The judgment continues below.
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