Bhabananda Doley vs. The Union Of INDIA And 3 Ors

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The Court granted the petitioner liberty to approach the court again if so advised. The Court noted that all sides, including the learned CGC for State GST and Taxation, were present and no objection was raised to the withdrawal. Consequently, the writ petition was dismissed on withdrawal with the liberty granted as prayed for by the petitioner. No specific findings on the merits of any GST-related issue were made as the petition was withdrawn.

Facts

The petitioner, Bhabananda Doley, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Commissioner of Taxes, Government of Assam, the Joint Commissioner of State Tax (Appeal), and the Assistant Commissioner of State Tax (Appeals). The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The petitioner sought to withdraw the writ petition with liberty to approach the court again if advised.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to approach the court again if so advised. The petitioner argued for the withdrawal of the writ petition with liberty to re-approach the court. The respondents, including the learned CGC for State GST and Taxation, were present and did not object to the prayer for withdrawal. No specific arguments were recorded for the respondents opposing the withdrawal, other than their presence and implicit acceptance of the petitioner's request.