M/S. Ronak Construction vs. The Union Of INDIA And 5 Ors.
Held
The Court held that the writ petition could be closed on withdrawal, as the counsel for the petitioner had instructions to withdraw it with liberty to approach the Court again. The counsel for the revenue had no objection. Consequently, the Court granted liberty to the petitioner to approach the Court again if any cause of action still survived. No issues regarding GST law or the merits of any dispute were decided.
Facts
The petitioner, M/s. Ronak Construction, represented by its proprietor Sri Deepak Kr. Bucha, filed a writ petition before the Gauhati High Court. The respondents included the Union of India, the Commissioner of Central GST Guwahati, the Assistant Commissioner Central GST Tezpur Division, and other government entities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed.
Key Issues
The Court had to decide whether to allow the petitioner's request to withdraw the writ petition. The petitioner argued that they wished to withdraw the petition with liberty to approach the Court again. The revenue or State, represented by the Assistant Solicitor General, had no objection to this request. No other arguments or legal provisions were discussed as the matter was disposed of on withdrawal.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010044012019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 1468/2019 1:M/S. RONAK CONSTRUCTION REP. BY ITS PROPRIETOR SRI DEEPAK KR. BUCHA, AGED ABOUT 43 YEARS, N.T. ROAD, WARD NO. 4, KHARUPETIAGHAT, DIST.- DARRANG, ASSAM, PIN- 784115
VERSUS 1:THE UNION OF INDIA AND 5 ORS. REP. BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI. 2:THE COMMISSIONER CENTRAL GST COMMISSIONERATE GUWAHATI SETHI TRUST BUILDING 4TH FLOOR G.S. ROAD BHANGAGHAR GUWAHATI- 781005 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX TEZPUR DIVISION L.B. ROAD P.O. TEZPUR PIN- 784001 DIST.- SONITPUR ASSAM 4:THE MANAGING DIRECTOR ASSAM FISHERIES DEVELOPMENT CORP. LTD. MOTHER TERESA ROAD NEAR ZOO ROAD TINIALI GUWAHATI- 781024
Page No.# 2/2 5:THE GENERAL MANAGER FOOD CORPORATION OF INDIA REGIONAL OFFICE ASSAM REGION PALTAN BAZAR GUWAHATI- 781008 6:THE DIRECTOR INFORMATION AND PUBLIC RELATIONS DEPTT. DISPUR GUWAHATI Advocate for the Petitioner : MR B KAUSHIK Advocate for the Respondent : SC, GST
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