Vikas Goswami vs. State Of Chhattisgarh
Facts
The petitioner, Vikas Goswami, an Assistant Commissioner in the Excise Office, filed a writ petition before the High Court of Chhattisgarh. The petition was filed against the State of Chhattisgarh and other excise authorities. The specific order or action under challenge and the tax period(s) are not detailed in the provided judgment. The procedural history indicates that an interlocutory application (I.A. No.5) was filed by the petitioner for withdrawal of the writ petition. The amount in dispute, if any, is not mentioned.
Held
The Court considered the application for withdrawal (I.A. No.5) filed by the petitioner. The Court found due consideration for the reasons stated in the application. Consequently, the Court allowed the application for withdrawal. As a result, the writ petition was dismissed as withdrawn. The Court did not delve into the substantive merits of the original writ petition, as the withdrawal rendered those issues moot. No specific provisions of the GST Act or Rules were discussed in relation to the withdrawal.
Key Issues
The primary issue before the Court was whether the petitioner's application for withdrawal of the writ petition should be allowed. The petitioner, through their counsel Ms. Anu Mishra, sought to withdraw the writ petition. The respondents, represented by Shri Ravi Bhagat (Dy. G.A.) and Shri Prateek Sharma (Advocate), did not appear to contest the withdrawal application. The Court had to decide whether to permit the withdrawal of the petition based on the reasons provided in the application.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR
WP(S) No.5735 of 2023 Vikas Goswami S/o. Vinod Goswami, Aged About 42 Years, Occupation - Service, Presently Posted And Working As Assistant Commissioner, District - Excise Office, Baloda -Bazar- Bhatapara, Chhattisgarh. R/o. J-5, Krishnayan Colony, Baloda -Bazar, District - Baloda Bazar - Bhatapara, Chhattisgarh, ---- Petitioner Versus
State of Chhattisgarh Through Secretary, Department of Commercial Tax (Excise), Mahanandi Bhawan, Mantralaya, Nawa Raipur, Atal Nagar, District - Raipur, Chhattisgarh.
Excise Commissioner, Department of Excise, Gst Bhawan, Nawa Raipur Atal Nagar, District - Raipur, Chhattisgarh.
L.K. Gaikwad, District Excise Officer, Jagdalpur, District - Baster, Chhattisgarh ---- Respondent For Petitioner : Ms. Anu Mishra, Advocate For State : Shri Ravi Bhagat, Dy. G.A. For Respondent No.3 : Shri Prateek Sharma, Advocate Hon'ble Shri Justice Arvind Singh Chandel Order On Board 05/10/2023
Heard I.A. No.5, application for withdrawal of the writ petition.
On due consideration and for the reasons mentioned in the application, same is allowed.
Accordingly, the present writ petition is d
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.