Ms Swadeshi Civil Infrastructure PVT LTD vs. The Additional Commissioner Adjudication Central Tax GST Delhi East
Held
The Court accepted the statement made by the petitioner's counsel that they did not wish to press the writ petition. Consequently, the Court dismissed the writ petition as not pressed. The reasoning was based solely on the petitioner's counsel's explicit statement. The ratio decidendi is that a writ petition can be dismissed if the petitioner expressly withdraws or does not wish to press it. No specific issues regarding GST law were decided on merits.
Facts
The petitioner, Swadeshi Civil Infrastructure Pvt Ltd, filed a writ petition before the Delhi High Court. The respondent was the Additional Commissioner Adjudication, Central Tax GST Delhi East. The petition was listed for hearing. The petitioner's counsel, Mr. J.K. Mittal, stated that he did not wish to press the petition. This statement was taken on record by the Court.
Key Issues
The Court had to decide whether to dismiss the writ petition as not pressed, based on the petitioner's counsel's submission. The petitioner's argument was that they did not wish to press the petition. The respondent's argument was not recorded as the petitioner withdrew their plea.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2021 [Court hearing convened via video-conferencing on account of COVID-19]
CM APPL. 15131/2021
Allowed, subject to just exceptions.
W.P.(C) 4926/2021
In view of the order passed in CM Appl. 15147/2021, filed in WP(C) 1421/2021, and CM Appl. 15143/2021, filed in WP(C) 1480/2021, [which are listed on our board, today, as Item No. 10 and 11, respectively] Mr. J.K. Mittal, who appears for the petitioner, says, he does not wish to press the captioned petition.
1 The statement of Mr. Mittal is taken on record.
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