Legend Distilieries PVT LTD vs. State Of Chhattisgarh
Facts
The petitioner, Legend Distilleries Pvt Ltd, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The petition sought to quash an order passed by Respondent No. 2, the Collector (Excise), Raipur, which imposed various penalties on the petitioner. The petitioner also prayed for restraint on the recovery of these penalties and any coercive action by the respondent authorities. The specific tax period and the amount of penalty in dispute are not explicitly stated in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.
Held
The Court did not adjudicate on the merits of the case. Instead, it granted the petitioner's request to withdraw the writ petition. The Court permitted the petitioner to file a duly constituted petition, implying that the current petition was found to be deficient in some manner, though the specific deficiency is not recorded. The respondent/State had no objection to the withdrawal. Consequently, the petition was dismissed as withdrawn with the liberty granted to the petitioner. No findings were made on the validity of the penalties or the legality of their recovery, and no operative directions were issued beyond dismissing the petition as withdrawn.
Key Issues
1. Whether the impugned order passed by the Collector (Excise) imposing penalties on the petitioner is liable to be quashed and set aside, and whether the respondent authorities should be restrained from recovering the imposed penalties and taking coercive action against the petitioner, as per the prayers in the writ petition. The petitioner, through their counsel, sought permission to withdraw the instant petition with liberty to file a duly constituted petition. The respondent/State, through their counsel, had no objection to this request. The Court was therefore not called upon to decide the substantive issues regarding the validity of the penalties imposed by the Collector (Excise) or the legality of their recovery. No arguments were presented by either side on the merits of the case.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 263 of 2024 Legend Distilieries Pvt Ltd (Through Authorized Representative / Signatory) 97-C, Sector -A, Industrial Area, Sirgitti, Bilaspur, Chhattisgarh. ---- Petitioner Versus
State Of Chhattisgarh (Through Excise Department) Gst Bhawan, Sector - 19, Atal Nagar, Raipur, 492002, Chhattisgarh.
Collector (Excise), Raipur, District - Raipur, Chhattisgarh.
Chhattisgarh State Deverages Corporation Ltd, Labhandi, Chokra Nala, Raipur, Chhattisgarh. ---- Respondents (Cause Title taken from Case Information System) For Petitioner : Mr. Kulesh Sahu, Advocate. For Res./State : Mr. Dilman Rati Minj, Government Advocate Hon’ble Mr. Justice Rakesh Mohan Pandey Order on Board 22.01.2024
By way of the instant petition, the petitioner has filed this instant petition with the following prayer: “a. Quash/set-aside the impugned order (annexed as Annexure P/1) passed by the Respondent No. 2/Collector vide which penalties of various quantum has been imposed upon the Petitioner; and 2 b. Restrain/refrain the respondent authorities from recovering the penalty of specified quantum imposed upon Petitioner vide the i
The judgment continues below.
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