Manoj Goyal vs. Commissioner Central GST, Anti Evasion, Panchkula And Anr.
Facts
The petitioner, Manoj Goyal, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh challenging an order or action by the Commissioner Central GST and another. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner had made a representation, and the respondents' counsel informed the court that an order dated 16.05.2023 had been passed on this representation. A copy of this order was placed on record in a related writ petition (CWP No. 7824 of 2023).
Held
The Court held that since an order dated 16.05.2023 had been passed on the petitioner's representation, the present writ petition, which was filed prior to or in anticipation of this order, could be withdrawn. The Court allowed the petitioner to withdraw the petition. The reasoning was based on the fact that a subsequent order had addressed the petitioner's grievance, rendering the current petition potentially redundant or superseded. The operative direction was to dismiss the petition as withdrawn, with liberty granted to the petitioner to challenge the order dated 16.05.2023 in accordance with law, if they were so advised.
Key Issues
The primary issue before the Court was whether the petitioner's writ petition should be entertained given that an order had been passed on their representation. The petitioner's argument, as presented by their counsel, was to withdraw the present petition. The respondents' argument, as conveyed by their counsel, was that an order dated 16.05.2023 had been passed on the petitioner's representation. The Court had to decide whether to allow the withdrawal of the petition in light of the subsequent order.
AI-generated summary — verify with the full judgment below
2023:PHHC:073283-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 235 CWP-28419-2022 (O&M) Date of decision:-19.05.2023 CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Sandeep Goyal, Advocate for the petitioner. Mr. Rishabh Kapoor, Senior Standing counsel Mr. Anshuman Chopra, Senior Standing counsel for the respondents. Ritu Bahri, J. (Oral) Learned counsel for the respondents has stated that an order dated 16.05.2023 has been passed on the representation made by the petitioner. Copy of order dated 16.05.2023 is placed on record in CWP No. 7824 of 2023. Keeping in view the above fact, learned counsel for the petitioner prays for withdrawal of the present petition. Dismissed as withdrawn with liberty to challenge order dated 16.052023 in accordance with law, if so advised. ( RITU BAHRI ) JUDGE 19.05.2023
pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.05.30 10:37 I attest the accuracy and integrity of thi
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