Shiva Kumar Deora vs. Union Of INDIA Through The Secretary, Ministry Of Finance Department Of Revenue
Held
The Court held that the petitioner, through their counsel, sought permission to withdraw the writ petition. The Court granted this request, allowing the petitioner to withdraw the petition with the liberty to seek alternative remedies for their grievances. Consequently, the writ petition was dismissed as withdrawn and disposed of. No substantive issues regarding GST provisions were decided on merits.
Facts
The petitioner, Shiva Kumar Deora, filed a writ petition before the Jharkhand High Court. The respondents were the Union of India, the Joint Director of GST Intelligence, Regional Unit, Jamshedpur, and the Additional Director General of GST Intelligence, Zonal Unit, Patna. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed. The petitioner sought redressal of a grievance against the respondents.
Key Issues
The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner's counsel sought leave to withdraw the writ petition with liberty to pursue alternative remedies for redressal of grievances. The respondents' arguments are not recorded in the judgment. The core issue was the petitioner's desire to withdraw the case, not a substantive dispute on GST law.
AI-generated summary — verify with the full judgment below
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IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 4644 of 2024 ---- Shiva Kumar Deora, son of Late Nand Kishore Deora, aged about 51 years having its place of residence situated at Swarnamani Complex, Zarina Tower, Flat-2ZB, 22, Canal Road, East, Ghosh Bagan, P.O. and P.S. –Ultadanga Main Road, District-Kolkata, West Bengal, 70054. … … Petitioner Versus 1.Union of India, through the Secretary, Ministry of Finance, Department of Revenue, having its office situated at Central Secretariat, North Block, P.O. and P.S. –North Block, District- New Delhi 110001. 2.Joint Director, Director General of GST Intelligence, Regional Unit, Jamshedpur, having its office at 3rd Floor, Shaurya Trade Centre, 159, Dhalbhum Road, Sakchi, P.O. and P.S. –Sakchi, Town-Jamshedpur, District-East Singhbhum, Pin Code-831001, Jharkhand. 3.Additional Director General of GST Intelligence, Zonal Unit, Patna, having his office situated at Cybotech Tower, near pani tanki, boring Pataliputra road, P.O. and P.S.-Boring Road, District-Patna, Bihar, Pin-800013. … … Respondents ------- CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE
The judgment continues below.
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