Carbon Resources PVT. LTD. vs. Union Of INDIA And 5 Ors
Held
The Court accepted the petitioner's submission not to pursue the writ petition further. Consequently, the writ petition was closed on the ground of not being further pursued. The Court granted the petitioner liberty to approach the Court again if they were so advised. No decision was made on the merits of the GST dispute, as the petition was withdrawn. The operative direction was to close the writ petition with liberty to refile.
Facts
The petitioner, Carbon Resources Pvt. Ltd., filed a writ petition before the Gauhati High Court. The petition was against the Union of India and several other respondents, including the Assistant Commissioner, Central GST, Bongaigaon Division. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner's counsel, Mr. SP Sharma, informed the court that he had instructions from the petitioner not to pursue the writ petition further. Liberty was sought to approach the court again if advised.
Key Issues
The primary issue before the Court was whether the writ petition should be allowed to be withdrawn. The petitioner, through their counsel, stated they did not wish to pursue the writ petition further. The petitioner sought liberty to approach the Court again if advised. The respondents were represented by Ms. G Hazarika, learned counsel. The judgment does not record any specific arguments made by the respondents regarding the withdrawal or the underlying GST matter.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010179232019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5642/2019 CARBON RESOURCES PVT. LTD. A PVT LIMITED COMPANY HAVING ITS REGD OFFICE AT 55B, MIRZA GHALIB STREET, KOLKATA- 700016 AND ITS FACTORY AT VILLAGE KUKURMARI, DHALIGAON, P.O- DHALIGAON, DIST- CHIRANG, BTAD, PIN- 783385, ASSAM AND THE PRESENT PROCEEDINGS REP. BY MR. RAJENDRA KUMAR SHARMA, THE DIRECTOR PROJECT OF THE PETITIONER COMPANY VERSUS UNION OF INDIA AND 5 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA, MIN OF FINANCE, DEPTT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001 2:SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 3:JOINT SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY DEPTT OF INDUSTRIAL POLICY AND PROMOTION UDYOG BHAWAN NEW DELHI- 110011 4:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NORTH BLOCK NEW DELHI- 110001
Page No.# 2/3 5:ASSISTANT COMMISSIONER CENTRAL GST BONGAIGAON DIVISION DHUBRI ASSAM PIN- 783301 6:CENTRAL BOARD OF INDIRECT TAXES AND
The judgment continues below.
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