M/S. Godrej Consumer Products LTD. vs. Union Of INDIA And 2 Ors.

Held

The Court noted that the Interlocutory Application (Civil) No. 2066/2020 was not pressed by the petitioner. Consequently, the Court dismissed the said application. No decision was made on the merits of the underlying Writ Petition (Civil) No. 3869/2020. The reasoning for dismissal was solely based on the petitioner's withdrawal of the interlocutory application. The ratio decidendi is that an interlocutory application not pressed by the applicant will be dismissed by the Court.

Facts

The petitioner, M/s. Godrej Consumer Products Ltd., filed an Interlocutory Application (Civil) No. 2066 of 2020 in Writ Petition (Civil) No. 3869 of 2020 before the Gauhati High Court. The application was filed against the Union of India and other revenue authorities, including the Commissioner and Assistant Commissioner of Central Goods and Service Tax, Guwahati. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the application was filed in an ongoing writ petition.

Key Issues

1. Whether the Interlocutory Application (Civil) No. 2066/2020, filed in WP(C)/3869/2020, is pressed by the petitioner? The petitioner, through its counsel Ms. S. Sarma, indicated that the application was not pressed. The respondent department was represented by Mr. S.C. Keyal, learned A.S.G.I. No specific arguments were recorded for either side regarding the merits of the underlying writ petition or the interlocutory application, beyond the petitioner's decision not to press the application.