Laxmi Medical Stores vs. Assistant Commissioner
Facts
The petitioner, Laxmi Medical Stores, through its authorized signatory, filed a writ petition before the Chhattisgarh High Court. The petition was directed against the Assistant Commissioner, State GST, Circle-4, Division-1, Raipur, and other State GST authorities. The petitioner sought to withdraw the writ petition. The reason for withdrawal was that the show-cause notice, which was the subject of the petition, had already been decided. The petitioner requested permission to withdraw the petition with liberty to file afresh if the occasion arose in the future.
Held
The Court allowed the application for withdrawal of the writ petition. The Court granted the petitioner liberty to file a fresh petition as and when the occasion arises. The Court reasoned that since the show-cause notice had already been decided, the petitioner wished to withdraw the current petition. The operative direction was to dismiss the petition as withdrawn with the liberty granted to the petitioner. No issues were expressly left undecided, as the matter was resolved by the withdrawal.
Key Issues
1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file afresh? Petitioner's Argument: The petitioner argued that they should be allowed to withdraw the writ petition as the show-cause notice had already been decided. They sought liberty to file the petition again in the future if necessary. Revenue's Argument: The judgment does not record any specific arguments from the revenue or state respondents regarding the withdrawal application. However, the court's order indicates that the application was heard and allowed.
AI-generated summary — verify with the full judgment below
1
2025:CGHC:13222
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 207 of 2024 • Laxmi Medical Stores Through Authorized Signatory, Rajesh Jadwani S/o Shri Naresh Jadwani, Aged About 42 Years, R/o D-243, Beside Saraswati School, Sector-4, Devendra Nagar, Raipur (C.G.)
... Petitioner. versus 1 - Assistant Commissioner, State Gst, Circle-4, Division-1, Civil Lines, Raipur (C.G.). 2 - Deputy Commissioner, State Gst, Atal Nagar, Nawa Raipur (C.G.). 3 - Commissioner, State Gst, Atal Nagar, Nawa Raipur (CG.)
... Respondent(s). For Petitioner : Shri Mayank Goyal, Advocate. For State : Ms. Anuradha Jain, PL.
(Hon’ble Shri Justice
Deepak Kumar Tiwari
) Order On Board 20/03/2025
Heard on I.A. No.3/2025-application for withdrawal of writ petition.
Learned counsel for the petitioner seeks permission of this Court to withdraw this petition with liberty to file afresh as and when occasion so arises, as the show-cause notice has already been decided. AVINASH SHARMA AVINASH SHARMA Date: 2025.03.20 15:01:31 +0530
2
In view of the aforesaid s
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.