Legend Distilleries PVT. LTD. vs. State Of Chhattisgarh
Facts
The appellant, Legend Distilleries Pvt. Ltd., filed a writ appeal before the High Court of Chhattisgarh, Bilaspur, challenging an order dated 11.05.2022 passed by a Single Bench of the same Court in W.P.(T) No. 39/2021. The respondents were the State of Chhattisgarh and the Union of India, along with their respective tax authorities. The appellant sought to withdraw the writ appeal.
Held
The Court granted the appellant's request for permission to withdraw the writ appeal. Consequently, the writ appeal was dismissed as withdrawn. No specific findings on the merits of the original case or the order under challenge were made, as the appeal was disposed of solely on the basis of the withdrawal request. The reasoning was that the appellant, having sought permission to withdraw, was entitled to do so. The operative direction was the dismissal of the appeal as withdrawn.
Key Issues
The Court had to decide whether to grant the appellant's request to withdraw the writ appeal. The appellant, represented by Ms. Ritika Dubey, sought permission to withdraw the appeal. The respondents, the State of Chhattisgarh (represented by Mr. Rahul Tamaskar) and the Union of India (represented by Mr. Ramakant Mishra), did not appear to contest the withdrawal.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WA No. 345 of 2022
Legend Distilleries Pvt. Ltd., A Company Incorporated Under The Companies Act, 1956, Having Its Registered Office At 97-C, Sector A, Industrial Area, Sirgitti, Bilaspur, District Bilaspur (C.G.) Through Its Official Signatory A.K. Sharma, S/o Shri O.P. Sharma, Aged 63 Years, R/o 208-A, Om Residency, Ring Road-2, Bilaspur, Chhattisgarh ---- Appellant Versus
State Of Chhattisgarh,Through Secretary, Department Of Finance (Tax Division), Mahanadi Bhawan, Mantralaya New Raipur, Atal Nagar, District : Raipur, Chhattisgarh.
The Commissioner, Commercial Taxes Department, Commercial Tax-Gst Bhawan, North Block, Sector-19, Atal Nagar, Naya Raipur, District : Raipur, Chhattisgarh.
The Duputy Commissioner, Commercial Taxes Department, Commercial Tax-Gst Bhawan, North Lock, Sector-19, Atal Nagar, Nawa Raipur, District : Raipur, Chhattisgarh.
Union Of India, Ministry Of Finance (Department Of Revenue) Through Joint Secretary (Revenue) Nirman Bhawan, New Delhi. ---- Respondents For Applicant : Ms. Ritika Dubey, Advocate on behalf of Mr. Malay Shrivastava, Advocate. For State : Mr. Rahul Tamaskar, G.A. For
The judgment continues below.
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