M/S Epic Alloys Steel PVT.LTD. vs. The Central Board Of Indirect Taxes And Customs.
Facts
The petitioner, M/s Epic Alloys Steel Pvt. Ltd., filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were various authorities of the Central Board of Indirect Taxes and Customs (CBIC), including the Principal Commissioner, Assistant Commissioner, Superintendent, and Inspector of Central Tax. The writ petition was filed against the actions or orders passed by these revenue authorities. The specific tax period(s) and the amount in dispute were not recorded in the judgment. The procedural history leading to the filing of the writ petition was also not detailed.
Held
The Court held that the petitioner was permitted to withdraw the writ petition. The respondents did not raise any objection to this request. Consequently, the Court granted the permission and dismissed the writ petition as withdrawn. The reasoning was straightforward: the petitioner sought to withdraw, and the respondents had no opposition. Therefore, the Court acceded to the request. The ratio decidendi is that a petitioner can withdraw a writ petition if the respondents do not object. The operative direction was the dismissal of the writ petition as withdrawn.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition. This issue arises from the petitioner's request to withdraw the petition. The petitioner argued for withdrawal. The respondents did not object to the withdrawal. No specific legal provisions were cited in relation to the withdrawal itself, but the court's decision would be based on procedural rules governing withdrawal of petitions. The court had to decide whether to grant the permission for withdrawal.
AI-generated summary — verify with the full judgment below
1
CGHC010087002021
2026:CGHC:28913
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 45 of 2021 * - M/s Epic Alloys Steel Pvt.Ltd. A Company Registered Under The Companies Act, 2013, Having Its Registered Office And Factory At 132D, O.P Jindal Industrial Park Punjipathra , P.O. Samaruma, P.S. Raigarh , District Raigarh , In The State Of Chhattisgarh 496001, Represented Through Its Authorized Representative Sri Devi Chand Hinduja , Son Of Late Sri Laxman Das Hinduja, Aged About 46 Years , Resident Of At 49, Krishna Vihar Colony, JSPL Road, P.O. Raigarh , Police Station Raigarh, District Raigarh, In The State Of Chhattisgarh 496001, Who Is A Citizen Of India.
... Petitioner Versus 1 - The Central Board Of Indirect Taxes And Customs. Ministry Of Finance , Department Of Revenue, North Block , Central Secretariat, New Delhi, Delhi 110 001. 2 - The Principal Commissioner Of Central Tax CGST And Central Excise Commissionerate, GST Bhawan, Dhamtari Road, Tikarapara, Raipur , Chhattisgarh 492 001., District : Raipur, Chhattisgarh 3 - The Assistant Commissioner Of Central Tax Central GST And Central
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.