Abhishek Kumar Singh vs. The State Of Bihar

CWJC/4365/2023HC PatnaGSTCNR BRHC01023416202317 April 2023Bench: MR. JUSTICE MADHURESH PRASAD,THE CHIEF JUSTICE-1 pages

AI SummaryDismissed

Facts

The petitioner, Abhishek Kumar Singh, filed a writ petition before the Patna High Court. The respondents were the State of Bihar through the Commissioner of State GST and the Deputy Commissioner of State Tax, Supaul. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided text. The procedural history is limited to the filing of the writ petition.

Held

The Court granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. No substantive legal principles were established or applied, and no specific provisions of the GST Act were discussed or interpreted. The decision was based solely on the petitioner's volition to discontinue the legal proceedings.

Key Issues

The Court did not have to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner's argument was that they wished to withdraw the case. The respondents' argument, if any, is not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4365 of 2023 ====================================================== Abhishek Kumar Singh, son of Dilip Prasad Singh, resident of Dhadha, Baswanpatti, District- Supaul, Bihar 852125 ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner of State GST, New Secretariat, Patna. 2. Deputy Commissioner of State Tax, Supaul, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Shailesh Anand, Advocate Ms. Neha Gautam, Advocate For the Respondent/s : Mr. Vivek Prasad (GP-7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD

(Per: HONOURABLE THE CHIEF JUSTICE) 2 17-04-2023 Learned counsel for the petitioner seeks permission to withdraw the writ petition. The writ petition stands dismissed as withdrawn.

Anushka/PKP (K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) U

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.

Create a free account Sign in

See plans and prices

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 Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.