Shri Basudeo Mittal vs. Union Of INDIA
Facts
The petitioner, Shri Basudeo Mittal, proprietor of M/s Shri Sainath Enterprises, filed a Writ Petition (Tax) No. 40 of 2025 before the High Court of Chhattisgarh at Bilaspur. The respondents were the Union of India, the State of Chhattisgarh through its Principal Secretary (Finance GST), the Commissioner (Prosecution) GST Department, and the Additional Commissioner (Prosecution) GST Department. The petitioner sought to withdraw the writ petition. The application for withdrawal was not opposed by the respondents. The Court considered the reasons provided in the application.
Held
The Court allowed the application for withdrawal of the Writ Petition. The petitioner was granted permission to withdraw the writ petition with the liberty to file a duly constituted one. Consequently, the instant Writ Petition was dismissed as withdrawn with the liberty as prayed for. The Court did not delve into the substantive issues of GST law as the petition was withdrawn at the preliminary stage.
Key Issues
1. Whether the petitioner should be permitted to withdraw the Writ Petition (Tax) No. 40 of 2025. The petitioner argued that they should be allowed to withdraw the petition with the liberty to file a duly constituted one. The respondents did not oppose this request. The Court had to decide whether to grant this permission based on the application and the lack of opposition.
AI-generated summary — verify with the full judgment below
1
2025:CGHC:13970
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR W.P(T) No.40 of 2025 Shri Basudeo Mittal S/o Late Narayan Lal Mittal Aged 63 Years Proprietor of M/s Shri Sainath Enterprises, R/o-MIG Deluxe-250, Phase- II, Kabir Nagar, Raipur, Dist.-Raipur Chhattisgarh. ... Petitioner versus 1 - Union Of India Through The Secretary, Ministry Of Finance Department Of Revenue, North Block, New Delhi. 2 - State Of Chhattisgarh Through The Principal Secretary, Department Of Finance (GST), Mahanadi Bhawan, Naya Raipur Dist.-Raipur, Chhattisgarh. 3 - Commissioner (Prosecution), GST Department, Raipur Dist.-Raipur Chhattisgarh. 4 - Addittional Commissioner (Prosecution), GST Department, Raipur Dist.-Raipur, Chhattisgarh ... Respondents NEELIMA VISHNU PRIYA Date: 2025.03.24 16:45:45 +0530
2 For Petitioner : Shri Suraj Patel, Advocate. For Respondents/State : Shri DR Minj, G.A. Hon'ble Shri Justice
Deepak Kumar Tiwari
Order on Board 24.03.2025
Heard on IA No.03/2025, an application for withdrawal of the Writ Petition.
Shri Pate
The judgment continues below.
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