Amar Nath Dhruw vs. State Of Chhattisgarh

WPS/8319/2023HC ChhattisgarhGSTCNR CGHC01034881202311 March 2025Bench: HON'BLE SHRI JUSTICE AMITENDRA KISHORE PRASAD2 pages
AI SummaryDismissed

Facts

The petitioner, Amar Nath Dhruw, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents included the State of Chhattisgarh through the Secretary of the Excise Department, the Commissioner and Upper Commissioner of the Excise Department, and an Excise Sub Inspector. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided judgment excerpt. The amount in dispute is also not mentioned. The procedural history relevant to the core dispute is not elaborated upon, as the judgment focuses on the petitioner's subsequent action.

Held

The Court considered and allowed the application for withdrawal (I.A. No.1) filed by the petitioner. Consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the substantive issues that may have formed the basis of the original writ petition, as the matter was concluded based on the petitioner's request for withdrawal. The reasoning for allowing the withdrawal is stated to be based on the reasons mentioned in the application itself, which are not detailed in the provided excerpt. No specific legal provisions were discussed or interpreted in relation to the merits of the case.

Key Issues

The primary issue before the Court was whether the writ petition, filed by Amar Nath Dhruw against the State of Chhattisgarh and its Excise Department officials, should be permitted to be withdrawn. The petitioner sought to withdraw the instant writ petition. The State and the respondent No.4 (Excise Sub Inspector) were represented. The judgment does not record any specific arguments made by the petitioner or the respondents regarding the merits of the original writ petition. The only matter addressed is the application for withdrawal.

AI-generated summary — verify with the full judgment below

1

2025:CGHC:12398

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPS No. 8319 of 2023 1 - Amar Nath Dhruw S/o Late Shri Dhelu Ram Dhruw Aged About 35 Years R/o Ward No. 1, Magrlod, District Dhamtari (C.G.)

... Petitioner versus 1 - State Of Chhattisgarh Through The Secretary, Excise Department Mantralaya, Mahanadi Bhawan,

Naya

Raipur, Atal

Nagar,

District

Raipur,

Chhattisgarh 2 - The Commissioner Excise Department, North Blcok Sector 19, Commercial Tax And Gst Bhawan, First Floor, Naya Raipur, Atal Nagar, District Raipur, Chhattisgarh 3 - The Upper Commissioner Excise Department, North Block Sector 19, Commercial Tax And Gst Bhawan, First Floor, Naya Raipur, Atal Nagar, District Raipur, Chhattisgarh 4 - Dharam Singh Thakur Excise Sub Inspector, Office Of Deputy Commissioner Excise, Divisional Flying Squad Bastar Division, Jagdalpur, District Bastar, Chhattsgarh

... Respondents (Cause title is taken from Case Information System) For Petitioner : Shri Prashant Singh, Advocate on behalf of Shri Prateek Sharma, Advocate For State : Ms. Akanksha Verma Dabhadker,

The judgment continues below.

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