Shrawan Kumar @ Shrawan Mandal vs. Union Of INDIA

Facts

The appellants, Shrawan Kumar @ Shrawan Mandal and Avinash Ranjan, filed a criminal appeal before the High Court of Chhattisgarh. The appeal was directed against an order or action by the Enforcement Directorate, Government of India, through its Assistant Director, Raipur Sub Zonal Office. The specific order or action under challenge and the tax period(s) are not detailed in the provided judgment. The appellants sought permission to withdraw their appeal. The respondent, Union of India through the Enforcement Directorate, had no objection to the withdrawal. Consequently, the appeal was dismissed as withdrawn.

Held

The Court held that since the appellants sought permission to withdraw their appeal and the respondent had no objection, the appeal should be dismissed as withdrawn. The reasoning was based on the consent of both parties to the withdrawal. The operative direction was to dismiss the appeal as withdrawn. No specific legal principles were established or debated, as the decision was procedural and based on the parties' agreement. No issues were expressly left undecided.

Key Issues

The primary issue before the Court was whether to grant the appellants' request to withdraw their criminal appeal. The appellants, through their learned counsel, sought permission to withdraw the appeal. The respondent, Union of India through the Enforcement Directorate, did not object to this request. The Court had to decide whether to allow the withdrawal based on the parties' submissions. No specific legal provisions or precedents were discussed in relation to the withdrawal itself, as the matter was resolved by consent.