M/S Adhiraj Cements vs. Union Of INDIA
Held
The Court noted the submission made by the learned counsel for the petitioner that he does not wish to press the instant petition. Consequently, the Court dismissed the petition as not pressed. No findings were made on the merits of any GST-related issue, as the petition was withdrawn by the petitioner. The operative direction was to dismiss the petition. No specific provisions of the CGST/SGST Act or Rules were discussed or interpreted, as the matter was disposed of on the petitioner's request not to press the petition.
Facts
The petitioner, M/s Adhiraj Cements, through its Partner Shubham Singhal, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents included various authorities from the Central Goods and Service Tax Department and the State Goods and Service Tax Department, along with a bank. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided judgment. The procedural history leading to this filing is also not detailed.
Key Issues
1. Whether the petitioner wishes to press the instant writ petition (WP(T) No. 30 of 2021)? Petitioner's Contention: The learned counsel for the petitioner submitted that he does not wish to press the instant petition. Respondents' Contention: No arguments were recorded for the respondents.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WP(T) No. 30 of 2021 • M/s Adhiraj Cements, through- its Partner Shubham Singhal, Age 32 years, Registered Office at 39, Offizo Third Floor, Magneto Mall, G.E. Road, Labhandi, Raipur Chhattisgarh.
---- Petitioner Versus
Union of India, through its Superintendent (Preventive) Central Goods and Service Tax Department Raipur Chhattisgarh.
State of Chhattisgarh- through its Secretary, State Goods and Service Tax Department Raipur Chhattisgarh.
The Principal Commissioner, Cental GST, GST Bhawan, Tikrapara Raipur Chhattisgarh.
Assistant Commissioner, State Tax Circle 7, Raipur Chhattisgarh.
Branch Manager, Kotak Mahindra Bank Ltd. Ground Floor, Dhand Compound Block No. 15, Plot No. 17/40, Behind Police Head Quarter, Civil Lines, Raipur Chhattisgarh. ---- Respondents For Petitioner : Mr. Himanshu Sinha, Advocate. For Respondent Nos.1 & 3 : Mr. Tushar Dhar Diwan, Advocate appears on behalf of Mr. Ramakant, ASG. Hon'ble Shri Justice Arvind Singh Chandel Order on Board 30/06/2022
Learned counsel for the petitioner submits that he does not wants to press this instant petition.
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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.