The Principal Commissioner, CGST And Central Excise vs. M/S M.J. Steels Private Limited
Facts
The petitioner, the Principal Commissioner, CGST and Central Excise, filed a tax case before the High Court of Chhattisgarh at Bilaspur. The respondents are M/s M.J. Steels Private Limited and its Director. The case was listed for hearing. An application (I.A. No.2 of 2024) was filed by the petitioner seeking withdrawal of the tax case. The Court considered the application for withdrawal.
Held
The Court allowed the application for withdrawal filed by the petitioner, the Principal Commissioner, CGST and Central Excise. The Court found the reasons stated in the application to be sufficient for allowing the withdrawal. Consequently, the tax case filed by the petitioner was dismissed as withdrawn. The Court did not delve into the substantive issues of the tax case itself, as the matter was disposed of based on the withdrawal application. The ratio of the decision is that a party seeking to withdraw a case, upon presenting satisfactory reasons, can have their application allowed, leading to the dismissal of the case.
Key Issues
The primary issue before the Court was whether to allow the petitioner's application to withdraw the tax case. The petitioner, the Principal Commissioner, CGST and Central Excise, sought to withdraw the tax case. The respondents are M/s M.J. Steels Private Limited and its Director. The Court had to decide whether to grant the withdrawal. No specific arguments from either side regarding the merits of the tax case or the reasons for withdrawal were recorded in the judgment. The judgment only mentions the filing of an application for withdrawal and its consideration.
AI-generated summary — verify with the full judgment below
1 / 2 2024:CGHC:39862-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 81 of 2022 1 - The Principal Commissioner, Cgst And Central Excise Gst Bhavan, Dhamtari Road, Tikrapara, Raipur, District : Raipur, Chhattisgarh
... Petitioner versus 1 - M/s M.J. Steels Private Limited Plot No. 68, Phase-Ii, Industrial Growth Centre,
Siltara,
Raipur,
District
:
Raipur,
Chhattisgarh 2 - Shri Vivek Agarwal Director Of M/s. M.J. Steels Private Limited Plot No. 68 Phase-Ii Industrial Growth Centre, Siltara, Raipur ... Respondents (Cause-title taken from Case Information System) For Petitioner : Mr. Pragalbh Sharma, Advocate appears on behalf of Mr. Maneesh Sharma, Advocate For Respondents : Mr. Vivek Chopda, Advocate Division Bench Hon'ble Shri Justice Sanjay K. Agrawal & Hon'ble Shri Justice Amitendra Kishore Prasad Order on Board (08/10/2024) Sanjay K. Agrawal, J.
Heard on I.A. No.2 of 2024, which is an application seeking withdrawal of this tax case. RAVI SHANKAR MANDAVI
2 / 2
For the reason stated in the application, the same is allowed.
Accordingly, this tax case is dismissed as withdrawn. (Sanj
The judgment continues below.
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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.