M/S Ashok Steel And Rolling Mills PVT. LTD. vs. State Of Chhattisgarh

Facts

The petitioner, M/s Ashok Steel And Rolling Mills Pvt. Ltd., through its Director Mr. Susheel Sharda, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The petition was directed against the State of Chhattisgarh and various tax authorities, including the Secretary, Commercial Tax Department, Commissioner of State Tax, Additional Commissioner of Commercial Tax, and Assistant Commissioner of Commercial Tax. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The procedural history indicates that the petitioner sought permission to withdraw the petition.

Held

The Court held that the petitioner was permitted to withdraw the instant petition. The reasoning provided is based on the petitioner's submission that they wished to avail the remedy under the CG Settlement of Arrears of Tax, Interest and Penalty Act, 2023, and that the settlement could not proceed without withdrawing the writ petition. The Court found this submission acceptable. Consequently, the petition was dismissed as withdrawn, with the liberty to pursue the settlement under the aforementioned Act. The Court also directed the Registry to return the certified copy of the impugned order to the petitioner after retaining a photocopy.

Key Issues

The primary issue before the Court was whether the petitioner should be permitted to withdraw the writ petition. The petitioner's counsel argued that withdrawal was sought to avail the remedy under the CG Settlement of Arrears of Tax, Interest and Penalty Act, 2023. The counsel further submitted that the prayer for settlement could not be entertained without proof of withdrawal of the petition. The State's arguments are not recorded in the provided text. The question of law, if any, is implicitly whether the Court should allow withdrawal of a writ petition under such circumstances, particularly when alternative statutory remedies are being pursued.