M/S Kapoor Enterprises vs. State Of Chhattisgarh

Facts

The petitioners, M/s Kapoor Enterprises, through its proprietor Sanjay Kapoor, filed two writ petitions (WPT No. 107 of 2021 and WPT No. 108 of 2021) before the High Court of Chhattisgarh, Bilaspur. The respondents were the State of Chhattisgarh and various tax authorities, including the Principal Secretary, Finance and Planning Department (Commercial Tax Department), the Commissioner Commercial Tax Department, the Joint Commissioner of State Tax, and the Assistant Commercial Tax Officer. The specific tax periods and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to these petitions is also not elaborated.

Held

The Court considered the submission made by the learned counsel for the petitioners seeking permission to withdraw the instant petitions. Based on this submission, the Court ordered the dismissal of the instant petitions as withdrawn. The reasoning is solely based on the petitioner's request for withdrawal. No other issues were decided, and no specific legal provisions were discussed or interpreted in relation to the underlying GST matter. The ratio decidendi is that a petitioner has the right to withdraw their petition, leading to its dismissal as withdrawn. The operative direction is the dismissal of the petitions.

Key Issues

1. Whether the petitioners are entitled to withdraw the instant writ petitions. The petitioner argued for withdrawal. The respondents did not record any argument against the withdrawal.