M/S Ssvm Construction PVT. LTD. vs. Commissioner Of Commercial Tax
Held
The Court allowed the withdrawal of the reference petition. The reasoning was based on the applicant's explicit prayer for withdrawal, supported by the filing of I.A. No. 2 of 2022. The respondent's lack of objection further facilitated this decision. The ratio decidendi is that a party has the right to withdraw their case, provided there is no objection from the other side and the procedural requirements are met. The operative direction was to dismiss the reference petition on withdrawal.
Facts
The applicant, M/s SSVM Construction Pvt. Ltd., through its authorized signatory, filed an application (I.A. No. 2 of 2022) seeking withdrawal of a reference petition filed under Section 55(2) of the Chhattisgarh Value Added Tax, 2005. The respondent, Commissioner of Commercial Tax, Commercial Tax Department, had no objection to the withdrawal. The case was heard by the High Court of Chhattisgarh, Bilaspur.
Key Issues
1. Whether the applicant is permitted to withdraw the reference petition filed under Section 55(2) of the Chhattisgarh Value Added Tax, 2005. The petitioner argued for withdrawal of the petition. The respondent did not object to the withdrawal.
Sections Cited
Section 55(2)
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 65 of 2022 M/s SSVM Construction Pvt. Ltd. A Company Duly Registered Under The Provisions Of The Companies Act. 1956, Having Its Registered Office At Milan Chowk, Jashpur, District Jashpur Nagar, Chhattisgarh Through Its Authorized Signatory/director - Shri Rajendra Dewangan, S/o Shri Narayan Prasad, Aged About 52 Years H.No. 02/03, Khajanchitoli, Ward No. 13, Jashpur Nagar, District - Jashpur, Chhattisgarh - 496331. ---- Applicant Versus Commissioner of Commercial Tax, Commercial Tax Department, Department of Commercial Tax - GST, Mahanadi Bhawan, Mantralaya, Atal Nagar, Nawa Raipur, District - Raipur, Chhattisgarh. ---- Respondent (Cause-title taken from Case Information System) For Applicant : Mr. Anand Dadariya, Advocate. For Respondent : Ms. Astha Shukla, Government Advocate. Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Justice Deepak Kumar Tiwari, Judge Judgment on Board Per
Arup Kumar Goswami, Chief Justice
2022 By relying upon I.A. No. 2 of 2022, which is an application for withdrawal of the reference under Section 55(2) of the Chhattisgarh Value Added Tax, 2005, Mr. Anand Dad
The judgment continues below.
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