Jai Balaji Industries LTD. vs. State Of Chhattisgarh
Facts
The petitioner, Jai Balaji Industries Ltd., filed a writ petition before the High Court of Chhattisgarh. During the pendency of this petition, assessment proceedings against the petitioner were concluded. Subsequently, an appeal filed by the petitioner against the assessment order was dismissed by an order dated February 25, 2021. The petitioner's counsel then submitted that the petitioner be permitted to withdraw the current writ petition with liberty to raise all the grounds pleaded therein in subsequent proceedings. The respondents (State of Chhattisgarh and its GST authorities) had no objection to this request.
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court permitted the petitioner to raise all the grounds pleaded in the current petition in subsequent proceedings. The reasoning was based on the petitioner's submission that assessment proceedings had concluded and their appeal against the assessment order had been dismissed. The State had no objection to this course of action. Therefore, the petition was dismissed as withdrawn with the liberty granted as prayed for. The operative direction was to dismiss the petition as withdrawn with liberty to the petitioner to raise all grounds in subsequent proceedings.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to raise all grounds pleaded therein in subsequent proceedings, given that assessment proceedings have been concluded and an appeal against the assessment order has been dismissed. Petitioner's contention: The petitioner argued that since the assessment proceedings have concluded and their appeal has been dismissed, they should be allowed to withdraw the current writ petition. They sought liberty to raise all the grounds that were pleaded in this petition in any future proceedings that may arise. This would allow them to pursue their grievances through appropriate legal avenues after the finalization of the assessment and appeal process. Revenue's contention: The State did not raise any objection to the petitioner's request for withdrawal with liberty to file subsequent proceedings. Their stance indicated no opposition to the petitioner's proposed course of action.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:21297
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 108 of 2019 1 - Jai Balaji Industries Ltd. (Earlier Known In The Name Of H. E. G. Ltd), A Company Incoporated Under Companies Act, 1956, Having Its Registered Office At 5, Benthinckstreet, Ist Floor, Kolkata - 7000001 And Plant At Industrial Growth Centre, Borai Village And Post Officer, Rasmada, District Durg Chhattisgarh. Through Its Authorized Signatory Mr. S.M. Joshi S/o Late Madhukar Joshi Aged About 53 Years R/o At Industrial Growth Centre, Borai, Village And Post Office, Rasmada, District Durg Chhhattisgarh., District : Durg, Chhattisgarh
... Petitioner versus 1 - State Of Chhattisgarh Through Its Principal Secretary, Department Of Commercial Tax- Gst Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh 2 - Commissioner Department Of Commercial Tax Gst, Gst Bhawan, North Block, Sector -19, Atal Nagar, Raipur, Raipur Chhattisgarh., District : Raipur, Chhattisgarh 3 - Assistant Commissioner Gst (State) Department Of Commercial Tax - Gst Gst Bhawan, North Block,
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