Welcome Distilleries PVT. LTD. vs. State Of Chhattisgarh
Held
The Court held that in view of the submission made by the learned counsel for the State-respondents, who on instructions stated that the State was withdrawing the notices issued on July 6, 2023, July 10, 2023, and July 14, 2023, there remained nothing for adjudication in the petitions. Consequently, the Court disposed of the petitions. The reasoning was based solely on the State's withdrawal of the impugned notices, rendering the petitions infructuous. The ratio decidendi is that when a respondent withdraws the action that forms the basis of a writ petition, the petition is disposed of as nothing remains to be decided. No specific issue was expressly left undecided, as the entire matter was resolved by the withdrawal.
Facts
These three writ petitions were filed by Bhatia Wine Merchants Pvt. Ltd., M/s. Chhattisgarh Distilleries Ltd., and Welcome Distilleries Pvt. Ltd. The petitioners are aggrieved by notices issued by the State of Chhattisgarh, through its Excise Commissioner and other authorities. The specific notices under challenge were dated July 6, 2023, July 10, 2023, and July 14, 2023. The exact tax periods and the amounts in dispute were not explicitly detailed in the provided text, nor was the specific procedural history leading to the issuance of these notices. The petitions were filed before the High Court of Chhattisgarh at Bilaspur.
Key Issues
The primary issue before the Court was the validity and legality of the notices dated July 6, 2023, July 10, 2023, and July 14, 2023, issued by the State respondents. The Court had to decide whether these notices were sustainable in law. The petitioners, represented by senior advocates, likely argued that the notices were arbitrary, illegal, or issued without proper jurisdiction or adherence to due process. The State, represented by senior advocates and the Additional Advocate General, would have presented arguments defending the issuance of these notices. However, the judgment records that the learned Senior Advocate for the State, on instructions, submitted that the State was withdrawing the notices. Therefore, the specific arguments of each side regarding the substantive legality of the notices were not fully articulated or adjudicated upon by the Court, as the matter was resolved by the withdrawal.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 3226 of 2023 Bhatia Wine Merchants Pvt. Ltd. Registered Office Address - Near Bank Of India, Dayal Band, Bilaspur, Chhattisgarh. 495224 . Through Its Authorized Signatory Shri. Ramdeen Yadav S/o. Ghisai Yadav, Aged About 58 Years, Currently Working As Manager, Bhatia Wine Merchants Put. Ltd. Village Dhooma, Post - Saragaon, District - Mungeli, Chhattisgarh. 495224. ---- Petitioner Versus State Of Chhattisgarh Through Excise Commissioner, North Block, Sector -19, Commercial Tax And GST Bhavan, First Floor, Nava Raipur, Atal Nagar, District - Raipur, Chhattisgarh. 492002. ---- Respondent WPC No. 3227 of 2023 M/s. Chhattisgarh Distilleries Ltd., A Company Registered Under Companies Act, 1956, Having Its Corporate Office At Village Khapri Kumhari, Distt. Durg (C.G.) 490042 Through Its Authorized Representative Shri Amit Dixit S/o Shri Praduman Dixit, Aged About 39 years, R/o. Ward NO.14, S.T.R. B-8 Kumhari Durg (C.G.) 490042 ---- Petitioner Versus
State Of Chhattisgarh Through Its Secretary, Department Of Excise, North Block, Sector 19 Commercial Tax And Gst Bhawan First Floor Nawa Raipur (C.G.)
Commissioner, Excise Depar
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