M/S Triveni Metallic Industries PVT LTD vs. Union Of INDIA
Facts
The petitioner, M/s Triveni Metallic Industries Pvt Ltd, through its Director Mr. Sarvesh Pandey, filed a Writ Petition before the High Court of Chhattisgarh at Bilaspur. The respondents included the Union of India, Principal Commissioner CGST and Central Excise, Commissioner SGST Department, Assistant Commissioner CGST and Central Excise, and Joint Commissioner (Enforcement) SGST Department. The specific tax period(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to the filing of the writ petition is also not elaborated.
Held
The Court considered the request made by the learned counsel for the petitioner. Upon being granted permission, the Court ordered the dismissal of the Writ Petition as withdrawn. The reasoning behind this decision is solely based on the petitioner's explicit request to withdraw the case. No findings were made on any substantive GST-related issues, as the petition was disposed of on procedural grounds. The ratio decidendi is that a petitioner has the right to withdraw their case, and the court will grant such a request if permission is sought and granted. The operative direction was the dismissal of the petition as withdrawn. No issues were expressly left undecided, as the matter was concluded by the withdrawal.
Key Issues
1. Whether the petitioner is entitled to withdraw the Writ Petition as per their request? Petitioner's Argument: The learned counsel for the petitioner sought permission from the Court to withdraw the Writ Petition. No specific arguments were presented regarding the merits of the case or the underlying GST dispute, as the primary request was for withdrawal. Revenue/State's Argument: The judgment does not record any specific arguments presented by the respondents (Union of India, CGST, and SGST authorities) on the petitioner's request for withdrawal or on any substantive issue of the case. Their role in the proceedings, as reflected in the judgment, was to be represented by their respective counsel.
AI-generated summary — verify with the full judgment below
1
2025:CGHC:33269
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 35 of 2025 1 - M/s Triveni Metallic Industries Pvt Ltd Through Director Mr. Sarvesh Pandey S/o Triveni Pal Pandey Aged- 39 Years, R/o Plot B-7, Khasra No. 328/20, Part P.H. No. 100/28, Metal Park, Phase - I, Rawabhata, District- Raipur, Chhattisgarh
... Petitioner(s) versus 1 - Union Of India Through Secretary, Department Of Revenue Ministry Of Finance
North
Block,
New
Delhi-
110001 2 - Principal Commissioner Cgst And Central Excise Cgst Bhawan, Dhamtari Road, Tikrapara, Opposite Pujari Park, Raipur, Chhattisgarh 3 - Commissioner Sgst Department- Commercial Tax, North Block, Sector-19, Atal
Nagar
Raipur,
Chhattisgarh 4 - Assistant Commissioner Cgst And Central Excise, Division-Ii, Cgst Bhawan, Dhamtari Road, Tikrapara, Opposite Pujari Park, Raipur, Chhattisgarh 5 - Joint Commissioner (Enforcement) Sgst Department North Block, Sector- 19, Atal Nagar Raipur, Chhattisgarh
... Respondent(s) For Petitioner(s) : Shri Siddharth Shukla, Advocate. For Respondents No.1, 2 & 4 : Shri A.S. Ka
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