Vijay Garg vs. Excise And Taxation Officer-Cum-Proper Officer
Facts
The petitioner, Vijay Garg, filed a criminal miscellaneous petition (CRM-M No. 52679 of 2021) before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Excise and Taxation Officer-cum-Proper Officer (State Tax), Haryana State GST Intelligence Unit, Gurugram, Haryana. Subsequently, an application (CRM No. 232 of 2022) was filed to implead the State of Haryana as respondent No. 2. The State of Haryana, through its counsel, had no objection to this application. Following the allowance of the impleadment application, the counsel for the petitioner sought permission to withdraw the main petition.
Held
The Court allowed the application to implead the State of Haryana as respondent No. 2. Following this, the learned counsel for the petitioner sought permission to withdraw the main petition (CRM-M No. 52679 of 2021). The learned counsel for the respondent-State had no objection to the withdrawal. Consequently, the Court ordered that the petition stands dismissed for having been withdrawn. No specific findings on GST provisions or substantive legal arguments were made as the petition was withdrawn.
Key Issues
The primary issue before the Court was whether to allow the petitioner's request to withdraw the criminal miscellaneous petition. The petitioner's counsel sought permission to withdraw the petition at the current stage. The respondent-State's counsel indicated no objection to this request. The Court had to decide whether to grant the withdrawal, thereby disposing of the petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.215 Date of decision: 03.02.2022 Vijay Garg ..Petitioner Versus Excise and Taxation Officer-cum-Proper ..Respondent Officer (State Tax), Haryana State GST Intelligence Unit, Gurugram, Haryana and another (Heard through Video-Conferencing) BEFORE: HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present: Mr. Jagmohan Bansal, Sr. Advocate along-with Mr. Aman Garg, Advocate for the petitioner. *** MEENAKSHI I. MEHTA J. (Oral) CRM No. 232 of 2022 This application has been moved with a prayer to implead State of Haryana as respondent No.2 in the main petition bearing Crl.
Misc. No. M-52679 of 2021.
Notice in the application.
Ms. Ambika Sood, learned Additional Advocate General, Haryana, who has joined the proceedings on behalf of the respondent as well as the proposed respondent in pursuance of the copy of this application having been sent to the respondent-State in advance, accepts the notice and submits that she has no objection in allowing this application. POOJA SHARMA 2022.02.03 16:40 I attest to the accuracy of this document -2- Keeping in
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