M/S H.Y. Sales Enterprises vs. The State Of Nagaland And 3 Ors

WP(C)/70/2022HC GauhatiGSTCNR GAHC02000187202205 December 2022Bench: HON'BLE MR. JUSTICE SONGKHUPCHUNG SERTO2 pages

AI SummaryWithdrawn

Held

The Court held that the petitioner's counsel had requested permission to withdraw the petition. In view of this prayer, the Court allowed the withdrawal. The reasoning was solely based on the petitioner's expressed wish to discontinue the proceedings. No other issues were decided on merits. The operative direction was to dispose of the petition on withdrawal.

Facts

The petitioner, M/s H.Y. Sales Enterprises, a government-registered contractor, filed a writ petition before the Gauhati High Court. The respondents included the State of Nagaland through various departments and a private respondent, M/s Nagaland Builders. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the judgment. The procedural history is limited to the filing of the writ petition.

Key Issues

The Court had to decide whether to allow the petitioner's request to withdraw the writ petition. The petitioner's counsel argued that they wished to withdraw the petition. The revenue or State respondents were represented, but their arguments, if any, regarding the withdrawal are not recorded. No specific legal provisions were named in the arguments presented.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC020001872022 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH Case No. : WP(C) 70/2022 1:M/S H.Y. SALES ENTERPRISES GOCERNMENT REGISTERED CLASS-I CONTRACTOR AND SUPPLIES, NPWD. REGD. NO. NPW/CLASS-1/1510, GST REGD NO.13CHDPS8666Q7ZD, REPRESENTED BY ITS PROPRIETOR SHRI. H.VIYITO WOTSA VERSUS 1:THE STATE OF NAGALAND AND 3 ORS THROUGH THE COMMISSIONER SECRETARY TO THE GOVERNMENT OF NAGALAND, SCHOOL EDUCATION DEPARTMENT, NAGALAND KOHIMA 2:THE STATE MISSION DIRECTOR SAMAGRA SHIKSHA NAGALAND KOHIMA 3:THE STATE PROJECT ENGINEER SAMAGRA SHIKSHA NAGALAND 4:M/S NAGALAND BUILDERS CLASS-1 GOVERNMENT CONTRACTOR CONTRACTOR AND SUPPLIES NPW/CL-1/20 Advocate for the Petitioner : MOA JAMIR Advocate for the Respondent : GOVT ADV NL Page No.# 2/2 BEFORE HON'BLE MR. JUSTICE SONGKHUPCHUNG SERTO

Date : 06-12-2022 Mr. M. Solo, learned counsel appearing for the petitioner submits that he may be allowed to withdraw the petition.

Ms. S. Mere, learned Government Advocate appears on behalf o

The judgment continues below.

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