M/S Raj Enterprises vs. State Of Chhattisgarh

Facts

The petitioner, M/s Raj Enterprises, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought permission to withdraw the writ petition. The reason for withdrawal was the introduction of a scheme/circular by the Department of Goods and Services Tax for the waiver of interest, penalty, or both. The petitioner intended to file an appropriate application before the Department to avail the benefit of this scheme. The counsel for the respondent (State) did not oppose the petitioner's prayer for withdrawal.

Held

The Court held that the writ petition is dismissed as withdrawn. This decision was based on the joint submission of the learned counsel for both parties. The petitioner explicitly stated their intention to withdraw the petition to pursue a waiver of interest and penalty under a new departmental scheme. The revenue did not object to this course of action. Therefore, the Court granted the petitioner's request to withdraw the writ petition, allowing them to approach the Department directly for the intended relief. No specific legal provisions were discussed or interpreted, as the matter was resolved by consent and withdrawal.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition to avail the benefit of a newly introduced scheme for waiver of interest and penalty. Petitioner's Argument: The petitioner argued that a new scheme/circular has been introduced by the Department of Goods and Services Tax offering a waiver of interest, penalty, or both. To avail this benefit, the petitioner sought permission to withdraw the current writ petition and file a fresh application before the Department. Revenue's Argument: The State's counsel did not oppose the petitioner's prayer for withdrawal.