M/S. A.R. Traders vs. State Of Chhattisgarh
Facts
The petitioner, M/s A.R. Traders, through its Proprietor Asgar Khan Julaha, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The respondents were the State of Chhattisgarh, the Commissioner (Appeals) CGST, Custom and Central Excise Raipur, and the Superintendent, Central GST and Central Excise, Ambikapur Division. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.
Held
The Court held that the petitioner's request to withdraw the writ petition was granted. The Court noted that learned counsel for the petitioner sought permission to withdraw the petition at the very outset. No objection was raised by the respondents. Consequently, the Court granted the permission and dismissed the petition as withdrawn. The reasoning is based on the petitioner's explicit request and the lack of opposition from the respondents. The ratio decidendi is that a party can withdraw a writ petition if they so choose, provided there is no objection from the opposing side. The operative direction was the dismissal of the petition as withdrawn.
Key Issues
The primary issue before the Court was whether the writ petition should be allowed to proceed. The petitioner, M/s A.R. Traders, sought permission to withdraw the petition. The respondents, including the State of Chhattisgarh and the GST authorities, did not raise any objection to the withdrawal. The Court had to decide whether to grant the petitioner's request to withdraw the petition. The petitioner argued for withdrawal, and the respondents did not contest this request.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR W.P.(T) No. 68 of 2023 M/s A.R. Traders, Through : Its Proprietor Asgar Khan Julaha Son of Mohammad Ali, Aged about 35 years, Office at Near Bombay Auto Garage, Main Road, Bhatgaon, District Surajpur (C.G.) ---- Petitioner Versus
State of Chhattisgarh, Through: Secretary, Commercial Tax, GST Department, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District Raipur (C.G.)
The Commissioner (Appeals) C.G.S.T., Custom and Central Excise Raipur, GST Building, Dhamtari, Road, Tikrapara, Raipur, District Raipur (C.G.)
Superintendent, Central G.S.T. and Central Excise, Ambikapur Division, Ambikapur, District Surguja (C.G.) ---- Respondents For Petitioner
: Mr. Keshav Prasad Gupta, Advocate For Respondent No.1/State : Ms. Richa Shukla, Dy. Govt. Advocate. For Respondents No. 2 & 3 : Mr. Maneesh Sharma, Advocate Hon’ble Shri Justice
Rakesh Mohan Pandey Order on Board 27.07.2023
At the very outset, learned counsel for the petitioner seeks permission of this Court to withdraw this petition.
No objection from other side.
Permission granted.
Accordingly, this petition is dismissed as withdrawn. (Rakesh Moh
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.