M/S Khosla Steel Industries PVT LTD vs. The Union Of INDIA
Facts
The petitioners, M/s Khosla Steel Industries Pvt. Ltd., Amit Gupta, Bishendra Singh, and M/s. Chanduka Hi-Tech Steels Pvt. Ltd., filed a writ petition before the Jharkhand High Court. The respondent was the Union of India, represented by the Assistant Commissioner, Central GST and Central Excise. The specific tax period and the amount in dispute are not detailed in the provided judgment excerpt. The procedural history leading to this writ petition is not elaborated upon, other than the fact that it was presented before the High Court.
Held
The Court held that the petitioners are permitted to withdraw the writ petition. The Court granted the petitioners the liberty to file a criminal miscellaneous petition. Consequently, the writ petition was dismissed as withdrawn with the aforesaid liberty. The reasoning for this decision is solely based on the petitioners' request for withdrawal and the court's accord of permission. No substantive legal issues regarding GST or the merits of any underlying dispute were decided. The operative direction was to dismiss the writ petition as withdrawn with liberty to file a criminal miscellaneous petition. No issues were expressly left undecided.
Key Issues
1. Whether the petitioners are entitled to withdraw the writ petition with liberty to file a criminal miscellaneous petition, as per the provisions of the relevant procedural law governing writ petitions. The petitioners argued for the grant of permission to withdraw their writ petition, seeking the liberty to pursue a criminal miscellaneous petition. The revenue or State did not record any specific arguments against this request in the provided text. The core of the issue revolves around the court's discretion to allow such a withdrawal and grant the requested liberty, considering the nature of the original writ petition and the intended subsequent filing.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (Cr). No.684 of 2024
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M/s KHOSLA STEEL INDUSTRIES PVT. LTD., a company registered under the Companies Act, 1956, having its registered office at Plot No., 27, Phase-IV, Adityapur Industrial Area, Gamharia, P.O. & P.S. Gamharia, Jharkhand through its Director Shri Bishendra Singh, son of Shri Ramjanam Singh, Aged about 59 years, Resident of H. No. 10, H.I.G., Adarsh Nagar, Sonari, P.O. & P.S. –Sonari, District –East Singhbhum, Jharkhand.
Amit Gupta, son of Late Shri K.P. Gupta, Aged about 47 years, resident of 38, North West Circuit House Area, P.O. & P.S. – Bistupur, Town –Jamshedpur, District –East Singhbhum, Jharkhand.
Bishendra Singh, son of Shri Ramjanam Singh, Aged about 54 years, H. No. 10, H.I.G., Adarsh Nagar, Sonari, P.O. & P.S. Sonari, District –East Singhbhum, Jharkhand.
M/s. Chanduka Hi-Tech Steels Pvt. Ltd., a company registered under the Companies Act, 1956, having its registered office at Plot No. NS-86(P), Phase –VI, Adityapur Industrial Area, Gamharia, P.O. & P.S. Gamharia, Jharkhand through its director Shri Amit gupta, aged about 47 years, Son of La
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