M/S Tehri Iron And Steel Industries vs. Union Of INDIA
Held
The Court permitted the petitioners' counsel to withdraw the writ petition with the liberty to file independent writ petitions on behalf of each petitioner. The Court reasoned that this course of action was acceptable given the petitioners' request. Consequently, the writ petition was dismissed as withdrawn, subject to the liberty granted. No specific finding was made on the alleged violation of Sections 73 and 74 of the CGST Act or the joinder of cause of action, as the petition was withdrawn.
Facts
The petitioners filed a writ petition before the High Court challenging an action allegedly taken in violation of Sections 73 and 74 of the CGST Act. The petitioners' counsel, after hearing the arguments at length, sought permission to withdraw the present writ petition. The prayer was to allow them to file independent writ petitions on behalf of each petitioner. The Court granted this liberty.
Key Issues
1. Whether there is a joinder of cause of action in the present writ petition, which is alleged to have been taken in violation of Sections 73 and 74 of the CGST Act? The petitioner argued that they wished to withdraw the current petition to file independent writ petitions for each petitioner, implying a concern about the joinder of causes of action. The respondent's arguments are not recorded in the judgment.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
2021
WPMS No. 1787 of 2021 Hon’ble Sharad Kumar Sharma, J. Mr. Sujit Ghosh, Advocate along with Mr. Rohit Arora and Mr. Nishant Kumar, Advocates for the petitioners. Mr. Shobhit Saharia, Advocate, for the respondent Nos. 2 to 4. After hearing the learned counsel for the parties at length, ultimately the controversy which has boiled down is, that there is a joinder of cause of action in the present writ petition, which is alleged to have been taken in violation of Sections 73 and 74 of CGST Act, though no such pleadings are there on record. The petitioners’ counsel in these circumstances prays for, that he may be permitted to withdraw the writ petition with liberty to file independent writ petitions on behalf of both the petitioners. He may do so. Subject to the aforesaid liberty, the writ petition is dismissed as withdrawn.
(Sharad Kumar Sharma, J.) 07.09.2021 Mahinder/
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