Harsh Wadhwani vs. Additional Director General Directorate General Of GST Intelligence Raipur
Facts
The petitioners, Harsh Wadhwani and Santosh Wadhwani, representing Vijay Laxmi Trade Company, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition was directed against various authorities including the Additional Director General, Directorate General of GST Intelligence, Deputy Commissioner of State Tax, Superintendent/Appraiser/Senior Intelligence Officer, Joint Commissioner of State Tax, Union of India, State of Chhattisgarh, Commissioner of State Tax, Principal Commissioner CGST and Central Excise, and banks. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the Court on September 29, 2026.
Held
The Court held that the petitioners' request to withdraw the writ petition with liberty to file a fresh petition, if the exigency so arises, should be granted. The Court reasoned that the petitioners sought permission to withdraw the instant writ petition with liberty to file a fresh petition, if the need arises. The Court granted this permission. Consequently, the writ petition was dismissed as withdrawn, with the aforesaid liberty granted to the petitioners. The operative direction was to dismiss the petition as withdrawn with liberty to refile. No specific issues regarding GST provisions or amounts in dispute were decided, as the petition was withdrawn.
Key Issues
The Court had to decide whether to grant the petitioners' request to withdraw the writ petition with liberty to file a fresh one. The petitioners argued that they wished to withdraw the current petition to file a fresh one if the exigency arose. The respondents' arguments are not recorded in the judgment. The core issue revolves around the Court's discretion to permit withdrawal of a writ petition with liberty to refile, considering the circumstances and the potential impact on the respondents.
AI-generated summary — verify with the full judgment below
1
CGHC010018552026
2026:CGHC:42444
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 6 of 2026
Harsh Wadhwani S/o Santoshi Wadhwani, Aged About 23 Years Proprietor Vijay Laxmi Trade Company, R/o Villa No.- 194 Sapphire Greens, Vidhansabha Road, Raipur Chhattisgarh. 492001
Santosh Wadhwani S/o Roopchand Wadhwani, Aged About 49 Years Authorised Representative Of Vijay Laxmi Trade Company, R/o Villa No. 194, Sapphire Greens, Vidhansabha Road, Raipur C.G. 495001
... Petitioner(s) versus
Additional Director General Directorate General Of Gst Intelligence Raipur Zonal Unit 4th Floor, Rio Complex, Near Fruit Mandi, Lalpur, Dhamtari Road, Raipur (C.G.) Email- Dggsti-Raipur@Gov.In.
Deputy Commissioner Of State Tax Division-02, Raipur, Chhattisgarh Office Of The Joint Commissioner, State Tax, Division-02, Raipur (C.G.)
Superintendent/ Appraiser/ Senior Intelligence Officer, Directorate General Of Gst Intelligence Raipur Zone Unit 4th Floor, Rio Complex, Near Fruit Mandi, Lalpur, Dhamtari Road, Raipur (C.G.) Email- Dggsti- Raipur@Gov.In.
Joint Commissioner, State Tax, Division-02, R
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