M/S Satyendra Narayan Singh vs. Union Of INDIA
Facts
The petitioner, M/s Satyendra Narayan Singh, through its proprietor Satyendra Narayan Singh, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The petition was filed against the Union of India and various authorities of the Central Goods and Services Tax (CGST) and Central Excise. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided text. The procedural history leading to the filing of the writ petition is also not detailed.
Held
The Court held that in view of the petitioner's submission to withdraw the petition, the petition should be dismissed as withdrawn. No specific findings on any GST-related legal or factual issues were made, as the matter was concluded by the petitioner's request for withdrawal. The Court did not delve into the merits of any potential dispute. The operative direction was to dismiss the petition as withdrawn. No issues were expressly left undecided.
Key Issues
The primary issue before the Court was whether the writ petition should be entertained. The petitioner's counsel submitted that the petitioner wished to withdraw the petition. The Court was therefore required to decide on the consequence of this submission. The petitioner argued for the withdrawal of the petition. The respondents' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF CHHATTISGARH, BILASPUR Order Sheet W.P.(T) No. 92 of 2021 M/s Satyendra Narayan Singh, Through Its Proprietor Satyendra Narayan Singh, S/o. Late Nunu Singh, Aged About 54 Years, R/o. Shivam Complex, Pali Road, Jhabar, Post Dipka, District Korba, Chhattisgarh. ….... Petitioner -Versus -
Union Of India, Through Secretary, Ministry Of Finance, North Block, New Delhi, Pin Code 110001. 2. Commissioner Of Central Excise, Customs & Service Tax, Bilaspur At Room No. 210, Central Excise Building, Dhamtari Road, Tikrapara, Raipur Chhattisgarh.
Additional Commissioner Of Central Excise, Customs & Service Tax, Bilaspur At Raipur Central Excise Building, Dhamtari Road, Tikrapara, Raipur Chhattisgarh.
Joint Commissioner Of Central Excise, Customs & Service Tax, Office Of The Principal Commissioner, Central Tax, Central Excise & Service Tax, GST Bhawan, Dhamtari Road, Raipur Chhattisgarh. 492001
Superintendent CGST & Central Excise Range-II In The Office Of The Assistant Commissioner CGST & Central Excise Division Korba, Plot No. 5, Nidhi Biz, 1st Floor, Transport Nagar, Korba, Chhattisgarh.
Assistant Commissioner, Office Of The Assistant Commissioner, CGST
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.