Ms Sulabh International Social Service Organization vs. The Union Of INDIA Through The Commissioner
Facts
The petitioner, M/s Sulabh International Social Service Organization (Jharkhand State Branch), Ranchi, filed a writ petition before the Jharkhand High Court. The respondents were various authorities of the Central Goods and Services Tax and Central Excise, including the Union of India, Additional Commissioner, Superintendent, and the Director General of GST Intelligence. The writ application was filed seeking to challenge an order or action by these authorities. However, during the pendency of the writ petition, the petitioner filed an interlocutory application seeking permission to withdraw the writ application. The reason for withdrawal was to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Held
The Court considered the interlocutory application filed by the petitioner seeking permission to withdraw the writ application. The petitioner's stated intention was to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The learned counsel for the petitioner pressed this application. The Court, in its discretion, allowed the withdrawal of the writ application. The operative direction was to dismiss the writ application as withdrawn, with the liberty granted to the petitioner to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Any pending interlocutory applications were also disposed of.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ application to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? Petitioner's Argument: The petitioner argued that they wished to withdraw the present writ application to pursue the remedies available under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. They sought liberty to do so. Respondents' Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the writ petition. However, the Court's decision implies that the respondents did not object to the withdrawal under the stated circumstances.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1599 of 2019
with
I.A. Nos. 3188 & 3578 of 2019
M/s Sulabh International Social Service Organization (Jharkhand State Branch), Ranchi.
...... … Petitioner
Versus
The Union of India, through the Commissioner, Central Goods and Services Tax and Central Excise, Ranchi.
Additional Commissioner, Central Goods and Services Tax and Central Excise, Ranchi.
The Superintendent, Range-VI, Central Goods and Services Tax and Central Excise, Ranchi South Division, Ranchi.
The Director General of GST INTELLIGENCE, through its Principal Director General, New Delhi.
…. … Respondents.
--------
CORAM : HON’BLE MR. JUSTICE H.C. MISHRA
: HON’BLE MR. JUSTICE DEEPAK ROSHAN
-------- For the Petitioner
: Mr. Sumeet Gadodia, Advocate. For the Respondents : Mr. Ratnesh Kumar, Advocate.
-------- I.A. No. 01 of 2020. 06/ 07.01.2020 This interlocutory application has been filed seeking permission t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.