M/S. Prakash Industries Limited vs. State Of Chhattisgarh
Facts
The petitioner, M/s. Prakash Industries Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the State of Chhattisgarh and various GST authorities. The petition challenged an order or action passed by one of the respondent authorities. However, during the pendency of the writ petition, the respondents' counsel informed the Court that a rectification order was passed on June 18, 2025. Following this development, the petitioner's counsel sought permission to withdraw the petition with liberty to file a better-constituted petition.
Held
The Court noted the submission by the respondents' counsel that a rectification order was passed on June 18, 2025. In light of this development, the Court granted the petitioner's request to withdraw the writ petition. The Court's decision was to dismiss the petition as withdrawn, while explicitly granting the petitioner liberty to file a better-constituted petition in accordance with the law. This implies that the Court acknowledged the change in circumstances due to the rectification order and allowed the petitioner to re-approach the legal process with a revised petition. All pending applications, if any, were also disposed of as a consequence of the petition's withdrawal.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a better-constituted petition, given the subsequent passing of a rectification order by the respondent authorities? Petitioner's Contention: The petitioner argued that due to the subsequent development of a rectification order being passed, the original writ petition was rendered infructuous or required modification. Therefore, they sought permission to withdraw the present petition and file a fresh one to address the current situation, preserving their right to pursue the matter further if necessary. Respondents' Contention: The respondents, through their counsel, informed the Court about the passing of the rectification order on June 18, 2025. They did not explicitly object to the petitioner's request for withdrawal with liberty, implicitly accepting the procedural development.
AI-generated summary — verify with the full judgment below
1
2025:CGHC:29022
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 84 of 2025 1 - M/s. Prakash Industries Limited Through Its Authorized Officer, Shri Arun Kumar Singh Aged About 58 Years Son Of Late Shiv Dayal Singh, Assistant Vice President (Corporation Affairs) Having Its Head Office At Champa, District- Janjgir-Champa, Chhattisgarh.
... Petitioner versus 1 - State Of Chhattisgarh Through Secretary, Department Of Finance, Government Of Chhattisgarh, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, Raipur, District- Raipur, Chhattisgarh. 2 - Commissioner State Goods And Services Tax, GST Department, North Block, Sector- 19, Atal Nagar, Naya Raipur, Tehsil And District- Raipur, Chhattisgarh. 3 - Joint Commissioner (Appeals), State Goods And Services Tax, Tehsil And District- Bilaspur, Chhattisgarh. 4 - Assistant Commissioner State Tax (GST), Circle No. 7, Tehsil And District- Raipur, Chhattisgarh.
... Respondents PRIYANKA VERMA PRIYANKA VERMA Date: 2025.07.01 10:41:00 +0530
2 For Petitioner : Mr. Pranjal Agrawal, Advocate For Respondents/ State :
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.