Ms Shivalik Communications Private Limited vs. Union Of INDIA

WPMB/51/2024HC UttarakhandGSTCNR UKHC01002883202401 July 2025Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ALOK MAHRA2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Shivalik Communications Pvt. Ltd., filed a writ petition before the High Court of Uttarakhand at Nainital. The respondents included the Union of India and others. The petitioner sought to withdraw the writ petition. The reason for withdrawal was that the petitioner had opted for an Amnesty Scheme. The learned counsel for the petitioner affirmed this submission. The Court considered the withdrawal application.

Held

The Court allowed the withdrawal application. The reasoning was based on the petitioner's affirmation that they had opted for the Amnesty Scheme. Consequently, the writ petition was dismissed as withdrawn. The Court explicitly reserved the liberty for the petitioner to avail the Amnesty Scheme. There were no orders as to costs. Any pending applications were also disposed of.

Key Issues

1. Whether the Court should grant permission to the petitioner to withdraw the writ petition. This issue turns on the Court's discretion to allow withdrawal when a party has opted for an Amnesty Scheme. The petitioner argued that they had opted for the Amnesty Scheme, which was the basis for their request to withdraw the petition. The respondents' arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2025:UHC:5558-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. G. NARENDAR AND HON’BLE SRI JUSTICE ALOK MAHRA 01ST JULY, 2025 WRIT PETITION (M/B) NO. 51 OF 2024 M/s Shivalik Communications Pvt. Ltd. …...Petitioner. Versus Union of India & others …….Respondents. Counsel for the Petitioner : Mr. P.R. Mullick, learned counsel. Counsel for the State : Ms. Puja Banga, learned Brief Holder. Counsel for the Union of India : Mr. Saurav Adhikari, learned Standing Counsel. Counsel for the CGST : Mr. Shobhit Saharia, learned counsel.

JUDGMENT :(per Mr. G. Narendar, C.J.) Withdrawal Application (IA No.04 of 2025)

The instant application is preferred praying leave of the Court to withdraw the instant writ petition on the premise that the petitioner has opted for the Amnesty Scheme.

Learned counsel for the petitioner has also affirmed the same.

Submission of learned counsel for the petitioner is placed on record.

Withdrawal application is allowed. The writ petition is dismissed as withdrawn by reserving the liberty to avail the Amnesty Scheme.

There shall be no order as to costs. 1

The judgment continues below.

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.