Mahendra Sponge And Power Limited vs. Assistant Commissioner
Facts
The petitioner, Mahendra Sponge And Power Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondent was the Assistant Commissioner, State Tax (SGST), Circle 9, Raipur. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.
Held
The Court held that the writ petition should be dismissed as withdrawn. This decision was based on the petitioner's explicit request to withdraw the petition at the very outset of the proceedings. The Court noted that there was no objection from the respondent (State). Therefore, the Court granted the permission sought by the petitioner and consequently dismissed the writ petition as withdrawn. The ratio decidendi is that a writ petition can be dismissed as withdrawn if the petitioner requests it and the respondent does not object.
Key Issues
The primary issue before the Court was whether the writ petition, as filed by the petitioner, should be permitted to be withdrawn. The petitioner sought permission to withdraw the petition. The respondent did not raise any objection to this request. The Court had to decide whether to grant the petitioner's request for withdrawal, considering the absence of opposition from the revenue.
AI-generated summary — verify with the full judgment below
2026:CGHC:15527
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 221 of 2021 Mahendra Sponge And Power Limited Ii Floor, A Block , Ge Road , Near Dhupar Pump, Maruti Business Park, Raipur Chhattisgarh, Through Authorized Signatory Sh. Kamlesh Ghosh , S/o Late Sh. S.K. Ghosh , Aged About 51 Years, R/o Sai Nagar , Jora , Opp. Agricultural College , Raipur Chhattisgarh., District : Raipur, Chhattisgarh
... Petitioner(s) versus Assistant Commissioner State Tax (Sgst) , Circle 9, Raipur Civil Lines Raipur.
... Respondent(s) For Petitioner Mr. Ujjawal Kumar Gouraha, Adv. on behalf of Mr. Bhishma Ahluwalia, Adv. For State : Mr. Keshav Prasad Gupta, G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 6.4.2026 1) At the very outset, learned counsel appearing for the petitioner seeks permission of this Court to withdraw this petition. 2) No objection from other side. 3) Consequently, instant writ petition stands dismissed as withdrawn. (Rakesh Mohan Pa
The judgment continues below.
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.