M/S. Seema Traders vs. Union Of INDIA And Anr

Held

The Court allowed the withdrawal of the interlocutory application. The reasoning was based on the explicit statement made by the petitioner's counsel, Mr. D. Sahu, who confirmed he had instructions to withdraw the application. The revenue's counsel, Mr. S.C. Keyal, indicated no objection. Consequently, the Court dismissed the interlocutory application as withdrawn. There were no specific findings on the merits of any GST-related dispute, as the application was withdrawn before any substantive arguments on the underlying issues could be considered or decided. The operative direction was the dismissal of the application as withdrawn.

Facts

The petitioner, M/s. Seema Traders, represented by its partner Sri Ranjan Kumar Deka, filed an interlocutory application (I.A. Civil No. 2247 of 2020) before the Gauhati High Court. The respondents were the Union of India and the Commissioner of Central Goods and Service Tax, Guwahati Commissionerate. The application was filed in relation to proceedings concerning GST. The learned counsel for the applicant, Mr. D. Sahu, informed the Court that he had instructions to withdraw the application. The learned standing counsel for the Central Excise Department, Mr. S.C. Keyal, had no objection to this request.

Key Issues

The Court had to decide whether to allow the withdrawal of the interlocutory application. The petitioner argued that they wished to withdraw the application. The revenue or State did not present any arguments against the withdrawal, with their counsel stating they had no objection. The core issue was the petitioner's request to withdraw the application, and the Court's decision on whether to grant it.