Ashu Gupta vs. State Of Haryana
Facts
The petitioner, Ashu Gupta, filed a petition before the High Court of Punjab & Haryana at Chandigarh. The respondent was the State of Haryana. A status report was filed by the Deputy Excise and Taxation Commissioner (Excise), Link Officer-1st for Deputy Excise and Taxation Commissioner (Sales Tax), Panchkula. Senior officers from the State GST Department, Haryana, were also present in court as per previous directions. After arguments, the learned counsel for the petitioner sought permission to withdraw the petition.
Held
The Court did not make any findings on the merits of the case or any legal issues. The petition was dismissed as withdrawn at the petitioner's request. Therefore, there is no ratio decidendi or principle established by the Court in this instance. No operative directions were issued beyond the dismissal of the petition.
Key Issues
The Court did not have to decide any substantive issues of law or fact as the petition was withdrawn by the petitioner. The primary procedural event was the petitioner's request to withdraw the petition. No specific arguments from either side regarding GST provisions or disputes were recorded as the matter was concluded by withdrawal.
AI-generated summary — verify with the full judgment below
236 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** CRM-M-23068-2022 (O&M) Date of Decision: 24.08.2022 **** Ashu Gupta ..... Petitioner Versus State of Haryana ..... Respondent CORAM: HON'BLE MR. JUSTICE JASGURPREET SINGH PURI Present: Mr. Deepak Gupta, Advocate for the petitioner. Mr. Naveen S. Panwar, DAG, Haryana. **** JASGURPREET SINGH PURI
, J. (ORAL) Status report by way of affidavit of Sh. Pardeep Yadav D.E.T.C. (Excise), Link Officer-1st for D.E.T.C. (Sales Tax), Panchkula has been filed by the learned State counsel in Court today and the same is taken on record. Copy of the same has been supplied to the learned counsel for the petitioner. In pursuance of the orders passed by this Court on 02.08.2022, Mr. Sidharth Jain, IRS, Addl. Commissioner, Mr. Anil Kadian, Joint Commissioner and Mr. Narender Singh, ETO-cum-Proper Officer, GST from the State GST Department, Haryana are present in Court today. After arguing for some time, learned counsel for the petitioner prays for withdrawal of the present petition at this stage. Dismissed as withdrawn at this stage. 24.08.2022 (JASGURPREET SINGH PURI) Bhumika
JUDGE 1
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