Mekong Engineering And Infrastructure PVT. LTD. vs. Union Of INDIA And 3 Ors.
Held
The Court held that the present petition stands closed on withdrawal, as per the petitioner's instructions. Liberty was granted to the petitioner to approach the Court again if any cause of action still survives. The Court did not decide on the merits of the case, as it was withdrawn. No specific provisions of the CGST/SGST Act or Rules were discussed in relation to the merits of the case, as the matter was disposed of on procedural grounds.
Facts
The petitioner, Mekong Engineering and Infrastructure Pvt. Ltd., filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Commissioner of Central Excise and Service Tax (re-designated as Commissioner, Goods and Service Tax and Excise), Dibrugarh, the Assistant Commissioner of Central Excise and Service Tax, Dibrugarh (re-designated as Assistant Commissioner, Goods and Service Tax and Excise), and the Superintendent of Central Excise and Service Tax, Sivasagar (re-designated as Superintendent, Goods and Service Tax and Excise). The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.
Key Issues
The Court had to decide whether to allow the petitioner's request to withdraw the case. The petitioner's counsel, Mr. A. Goyal, informed the Court that he had instructions to withdraw the case with liberty to approach the Court again. The revenue or State's arguments are not recorded in the judgment. The core issue was the petitioner's request for withdrawal, and the Court's decision on granting this request with liberty to refile.
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Page No.# 1/2 GAHC010151992019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 4581/2019 1:MEKONG ENGINEERING AND INFRASTRUCTURE PVT. LTD. A COMPANY REGISTERED UNDER THE COMPANIES HAVING ITS REGISTERED AND ADMINISTRATIVE OFFICE SITUATED AT PIOLI NAGAR, NAMTIAL PATHAR, SIVASAGAR, ASSAM- 785640. IN THE PRESENT PROCEEDING, THE PETITIONER COMPANY IS REP. BY SRI MRIDUL PHUKAN, 40 YEARS, DIRECTOR.
VERSUS 1:UNION OF INDIA AND 3 ORS. REP. BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI- 781006. 2:THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX DIBRUGARGH (RE-DESIGNATED AS THE COMMISSIONER GOODS AND SERVICE TAX AND EXCISE DIBRUGARH AFTER IMPLEMENTATION OF GST W.E.F. 01.07.2017) HAVING HIS OFFICE AT MILAN NAGAR LANE-F P.O. C.R. BUILDING DIBRUGARH- 786003. 3:THE ASSISTANT COMMISSIONER CENTRAL EXCISE AND SERVICE TAX DIBRUGARGH (RE-DESIGNATED AS THE ASSISTANT COMMISSIONER GOODS AND SERVICE TAX AND EXCISE DIBRUGARH AFTER IMPLEMENTATION OF GST W.E.F. 01.07.2017).
Page No.# 2/2 4:THE SUPERINTENDENT CENTRAL EXCISE AND
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