Vijay Enterprises vs. Commissioner Of Central G S T And Central Excise And Ors
Held
The Court held that the petitioner's prayer for withdrawal of the writ petition was granted. Permission was accorded to the petitioner to withdraw the writ petition. The Court reasoned that the petitioner wished to pursue the statutory remedy to which it had already taken recourse, implying a strategic decision to continue with the established legal process rather than litigate the matter through a writ. Consequently, the writ petition was disposed of as withdrawn. No specific findings were made on the merits of the underlying GST dispute, as the case was decided on the procedural request for withdrawal.
Facts
The petitioner, Vijay Enterprises, through its proprietor Vijai Rai, filed a writ petition before the Patna High Court. The respondents were various authorities of the Central GST and Central Excise, Patna. The petitioner had initiated proceedings before the statutory authorities and sought to withdraw the writ petition to pursue the statutory remedy already undertaken. The learned counsel for the petitioner made the prayer for withdrawal, and the court granted permission.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition to pursue the statutory remedy already initiated? Petitioner's Argument: The petitioner, through its counsel, prayed for withdrawal of the writ petition to enable it to pursue the statutory remedy to which it had already taken recourse. The petitioner sought to abandon the writ proceedings in favor of the ongoing statutory process. Revenue/State's Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the writ petition. However, their presence in court indicates their engagement with the proceedings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.15065 of 2018 ====================================================== Vijay Enterprises, a proprietary concern having its office at Papraur, District Begusarai through its proprietor Vijai Rai Son of Shri Mahendra Rai, Resident of Ward NO. 13, Purvi Tola P.O. Papraur, P.S. Barauni, District- Begusarai. ... ... Petitioner Versus
Commissioner Of Central G S T and Central Excise, Patna II Commissionrate having its office at Central Revenue Building, Bir Chand Patel Marg, Patna
Commissioner (Appeals) Customs, Excise and Service Tax, Patna having its Office at Central Revenue Building, Bir Chand Patel Marg, Patna
Joint Commissioner of Central Excise and Service Tax, Patna having its office at Central Revenue Building, Bir Chand Patel Marg, Patna
Asst. Commissioner of Central GST and CX Begusarai having its Office at 2nd Floor, Power House Road, Begusarai ... ... Respondents ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Adv. For the Respondent/s : Mr. Alok Kumar Agrawal, Adv. M
The judgment continues below.
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