Jaiswal Medical Stores vs. State Of Chhattisgarh
Held
The Court held that the petitioner's prayer to withdraw the instant petition was just and proper. Consequently, the Court dismissed the writ petition as withdrawn. The reasoning provided is brief, stating only that the prayer seemed just and proper. There is no discussion of the merits of the underlying GST dispute, nor any findings on specific legal provisions or arguments. The operative direction is the dismissal of the petition as withdrawn. No issues were expressly left undecided, as the petition was disposed of on the procedural request for withdrawal.
Facts
The petitioner, Jaiswal Medical Stores Partnership Firm, through its partner Ashok Kumar Jaiswal, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The petition was directed against the State of Chhattisgarh and the Assistant Commissioner, State Tax (GST), Korba. The specific order or action under challenge and the tax period(s) involved are not detailed in the provided judgment excerpt. The procedural history indicates that the matter was listed before the Court on September 7, 2022.
Key Issues
1. Whether the petitioner is entitled to withdraw the instant writ petition. The petitioner, through their learned counsel, sought permission to withdraw the petition. The respondents' stance on this request is not recorded in the judgment. The core legal question revolves around the court's discretion to allow or disallow such a withdrawal request, considering the stage of the proceedings and any potential prejudice to the respondents. The court's decision will hinge on whether the prayer for withdrawal is considered 'just and proper'.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 205 of 2021 Jaiswal Medical Stores Partnership Firm Through Its Partner Ashok Kumar Jaiswal, S/o Late Ramji Lal Jaiswal, Aged About 63 Years, Main Road, Korba, District Korba Chhattisgarh, District : Korba, Chhattisgarh. ---- Petitioner Versus
State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax, Mahanadi Mantralaya , Atal Nagar , Naya Raipur , Post Office And Police Station Naya Raipur, District Raipur Chhattisgarh.
Assistant Commissioner State Tax (Gst), Korba, Circle 02, Korba, Collectorate Campus, Iti Rampur, Korba Chhattisgarh. ---- Respondents For Petitioner : Mr. Anroop Panda, Advocate Hon'ble Shri Justice
Narendra Kumar Vyas Order on Board 07.09.2022
Learned counsel for the petitioner seeks permission of this Court to withdraw the instant petition.
The prayer seems to be just and proper.
Accordingly, the instant petition is dismissed as withdrawn. (Narendra Kumar Vyas) Judge Amita
The judgment continues below.
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.