All Assam Bonders And Manufacturers Association And Anr. vs. Union Of INDIA And 4 Ors.

Held

The Court was informed by the petitioner's counsel that the department was not pursuing the demand raised in respect of Service Tax. Consequently, the petitioner no longer wished to press the matter. The Court accepted the petitioner's request to withdraw the writ petition. The operative direction was to dismiss the writ petition on withdrawal. No specific finding was made on the merits of any GST or Service Tax demand, as the case was disposed of based on the petitioner's decision to withdraw.

Facts

The petitioners, the All Assam Bonders and Manufacturers Association and the All Assam IMFL Retailers' Association, along with their representatives, filed writ petitions before the Gauhati High Court. The petitions challenged actions and demands raised by various GST and Central Excise authorities. The specific tax periods and the exact nature of the demands were not detailed in the provided judgment excerpt. The procedural history indicates that these matters were brought before the High Court for adjudication.

Key Issues

1. Whether the petitioners wish to withdraw their writ petitions in light of the department not pursuing demands related to Service Tax. (Mixed Law and Fact, turning on the petitioner's instructions and the department's stance). Petitioner's Argument: The learned counsel for the petitioner submitted that they have instructions from their client that the department is not pursuing the demand raised in respect of Service Tax. Therefore, the petitioner does not wish to press the matter further and prays for permission to withdraw the writ petition with liberty to file again if so required. Revenue's Argument: The learned Standing Counsel for the Central Goods and Service Tax Department appeared for the respondents. No specific argument was recorded for the revenue on the merits of the case, other than their appearance.