M/S Ra Mining PVT. LTD., Represented Through Shri Jhantu Jana, Authorised Representative 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 petitioner's registered office is in West Bengal, and its principal place of business is in Dhanbad, Jharkhand. The respondents are the Commissioner of Commercial Taxes and the State Tax Officer, Dhanbad Circle. The writ petition was filed challenging an order or action by the revenue authorities, though the specific order, tax period, amount in dispute, and the authority that passed the impugned order are not detailed in the provided judgment excerpt. The procedural history leading to the writ petition is also not elaborated.
Held
The Court allowed the petitioner's request to withdraw the writ petition. It granted the petitioner liberty to avail the alternative remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The Court reasoned that since the petitioner wished to pursue a statutory appeal, the writ petition was no longer necessary. The writ petition was disposed of as withdrawn, with the operative direction being the granting of liberty to file the appeal. No specific issues regarding GST law were decided on merits, as the case was withdrawn.
Key Issues
The primary issue before the Court was whether the writ petition was the appropriate remedy for the petitioner. The petitioner sought to withdraw the writ petition and avail an alternative statutory remedy. The Court had to decide whether to permit the withdrawal and grant liberty to pursue the alternative remedy. The petitioner argued for withdrawal to pursue an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The respondents' contentions are not recorded in the judgment excerpt.
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. 5995 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 Astara East, P.O.- Astara, 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 DEEPA
The judgment continues below.
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