B.S. Sponge PVT. LTD. vs. Deputy Commissioner
Facts
The petitioner, B.S. Sponge Pvt. Ltd., through its authorized signatory, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the Deputy Commissioner, CGST and Central Excise, and the Superintendent, Range III Raigarh, CGST and Central Division Raigarh. The petition was filed challenging an order or action by the revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed, other than the filing of the present writ petition.
Held
The Court allowed the petitioner's prayer for withdrawal of the writ petition. The reasoning provided is that the petitioner wished to pursue another petition already filed concerning the same cause of action. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to pursue the other pending petition. No other issues were decided, and no specific provisions of the CGST Act or Rules were discussed or interpreted.
Key Issues
The primary issue before the Court was whether to allow the petitioner's request to withdraw the writ petition. The petitioner sought to withdraw the petition with the liberty to pursue another petition that had already been filed based on the same cause of action. The revenue authorities did not record any specific arguments in opposition or support of the withdrawal request.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 130 of 2022 B.S. Sponge Pvt. Ltd. Village Taraimal, Tehsil Tamnar, Raigarh Chhattisgarh Through Its Authorized Signatory, Sunil Mohanty, S/o Niranjan Mohanty, Aged About 43 Years, Village Taraimal, Post Gerwani, District Raigarh Chhattisgarh. ---- Petitioner Versus
Deputy Commissioner CGST And Central Excise, Hotel Sagrika Building, Mangaludeepa, Kotra Road Bypass Road, Near Dimprapur Chowk, Raigarh Chhattisgarh.
Superintendent- Range Iii Raigarh, CGST And Central, Division Raigarh, Hotel Sagrika Building, Mangaludeepa, Kotra Road Bypass Road, Near Dimprapur Chowk, Raigarh Chhattisgarh. ---Respondents _____________________________________________________________________ For Petitioner: Shri Rahul Tamaskar, Advocate For the Respondents : Shri Maneesh Sharma, Advocate. Single Bench:Hon'ble Shri Sanjay S. Agrawal, J Order On Board 25.04.2022
At the outset, Shri Tamaskar, counsel for the Petitioner prays for withdrawal of this petition with liberty to pursue the another petition which has already been filed based upon the same cause of action.
Prayer is allowed.
Accordingly, the petition is dismisse
The judgment continues below.
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