Ms Tata Motors Limited Through Pankaj Kr Patwari vs. The State Of Jharkhand Through The Secretary Cum Commissioner Of Commercial Taxes
Held
The Court permitted the petitioner, M/s. Tata Motors Limited, to withdraw W.P.(T) No.4546 of 2021. The Court also granted the petitioner liberty to file a fresh writ application seeking a refund, should their claim for migration of excess Input Tax Credit (ITC) in TRAN-1 not be allowed by the respondent-State Tax Authorities. The reasoning for this decision is based on the petitioner's application for withdrawal and the specific liberty sought. No specific findings were made on the merits of the original claim regarding excess ITC migration, as the petition was withdrawn.
Facts
The petitioner, M/s. Tata Motors Limited, filed a writ petition before the Jharkhand High Court challenging an action or order by the respondent-State Tax Authorities concerning the migration of excess Input Tax Credit (ITC) in TRAN-1 under the GST regime. The specific tax period and the amount in dispute are not explicitly recorded in the provided text. The procedural history leading to this point is not detailed, other than the filing of the writ petition itself.
Key Issues
1. Whether the petitioner should be permitted to withdraw W.P.(T) No.4546 of 2021? 2. Whether the petitioner should be granted liberty to file a fresh writ application for refund if their claim for migration of excess ITC in TRAN-1 is not allowed by the respondent-State Tax Authorities? The petitioner argued for withdrawal of the writ petition with liberty to file a fresh application for refund. The State's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 4546 of 2021
M/s. Tata Motors Limited
--- --- Petitioner Versus The State of Jharkhand & Ors.
--- --- Respondents --- CORAM: Hon’ble Mr. Justice Rongon Mukhopadhyay
Hon’ble Mr. Justice Deepak Roshan ---
For the Petitioner : Mr. Sumeet Gadodia, Advocate
For the State : Mr. Ranjan Kumar, A.C. to Sr.S.C.-I
I.A. No.4559 of 2023 04/12.05.2023
This interlocutory application has been preferred by the petitioner for withdrawal of W.P.(T) No.4546 of 2021 on the grounds stated in this application.
It has been stated that if ultimately the petitioner’s claim towards migration of excess ITC in TRAN-1 in GST Regime is not allowed by the respondent-State Tax Authorities, the petitioner be given a liberty to file a writ application claiming for refund.
In view of the above, this interlocutory application stands disposed of and consequently W.P.(T) No.4546 of 2021 is permitted to be withdrawn with the aforesaid liberty.
(Rongon Mukhopadhyay, J.)
The judgment continues below.
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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.