Abis Exports INDIA Private Limited vs. Union Of INDIA
Facts
The petitioner, Abis Exports India Private Limited, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The respondents included the Union of India, the State of Chhattisgarh, and various tax authorities. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the petition is not detailed, other than the filing of the writ petition itself.
Held
The Court held that the petitioner's request to withdraw the writ petition should be granted. The Court noted that the learned State counsel had no objection to the withdrawal. Consequently, the Court granted permission for the withdrawal. The reasoning is based on the consent of the parties and the petitioner's explicit request. The operative direction was to dismiss the petition as withdrawn. No specific provisions of the GST Act or Rules were discussed in relation to the merits of any dispute, as the matter was decided on a procedural withdrawal.
Key Issues
The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner, represented by Mr. Malay Shrivastava, sought permission to withdraw the petition. The State counsel, Mr. Gary Mukopadhayay, had no objection to this request. No other arguments or contentions from either side are recorded in the judgment.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 32 of 2024 1 - Abis Exports India Private Limited A Company Registered Under The Provision Of Companies Act 1956, Having Its Registered Office At Ib Corporate House, Indamara, Pendri Rajnandgaon Chhattisgarh Through Its Authorized Signatory Abdul Rajjak, S/o Abdul Gaffar, Aged 64 Years, Authorized Signatory, Abis Exports India Privae Limited, R/o Baldev Bag, Rajnandgaon, District Rajnandgaon Chhattisgarh. ---- Petitioner Versus 1 - Union Of India Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, Central Secretariat New Delhi.
2 - State Of Chhattisgarh, The Secretary, Department Of State Tax, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur, District : Raipur, Chhattisgarh
3 - Commissioner, Head Office, Commercial Tax -Gst Department, North Block Sector-19, Atal Nagar, Naya Raipur, District : Raipur, Chhattisgarh 4 - Assistant Commissioner, Commercial Tax-Gst Department, North Block , Sector- 19, Atal Nagar, Naya Raipur District Raipur Chhattisgarh. 5 - Proper Officer (Assistant Commissioner), Commercial Tax-Grst Department, North Block, Sector- 19 Atal Nagar Naya Raipur District Raipur
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.