Municipal Corporation vs. Union Of INDIA
Held
The Court held that the petitioner is permitted to withdraw the writ petition. Liberty was granted to the petitioner to file a reply and pursue the remedy available under the law. The reasoning for this decision is based solely on the petitioner's request for withdrawal and the court's discretion to grant such liberty. The operative direction is that the writ petition is dismissed as withdrawn with the liberty granted. No costs were imposed. The judgment does not address any substantive issues related to GST law or the merits of any potential dispute.
Facts
The petitioner, Municipal Corporation, Korba, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The respondents were the Union of India, the Director General of Goods and Service Tax Intelligence, and the Superintendent, Central Excise, Central GST & Central Excise Division, Bilaspur. The writ petition was filed in 2018. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.
Key Issues
1. Whether the petitioner is permitted to withdraw the writ petition with liberty to file a reply and pursue the remedy available under the law? Petitioner's contention: The petitioner's counsel submitted that they may be permitted to withdraw the petition with liberty to file a reply and pursue the remedy available under the law. Respondents' contention: The judgment does not record any specific contention from the respondents regarding the withdrawal of the petition. However, the court granted the liberty as prayed for by the petitioner.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WP
T No.
50 of 2018
Municipal Corporation, Korba, through the Commissioner, Municipal Corporation, Korba (C.G.) ---- Petitioner Versus
Union of India, through the Secretary, Ministry of Finance, North Block, New Delhi.
Director General of Goods and Service Tax Intelligence, Raipur Zonal Unit, Room No.311-12, 3rd Floor, AB Block GST Bhawan, Tikrapara, Dhamtari Road, Raipur (C.G.)
Superintendent, Central Excise, Central GST & Central Excise Division, Bilaspur (C.G.) ---- Respondents For Petitioner : Shri B.D. Guru, Advocate. For Respondents No. 2 & 3 : Shri Manish Sharma, Standing Counsel. Order On Board 14/03/2018 (1) Learned counsel appering for the petitioner would submit that he may be permitted to withdraw this petition with liberty to file reply and pursue the remedy available under the law. (2) Liberty is granted as prayed for. (3) Accordingly, the writ petition is dismissed as withdrawn with the liberty as aforesaid. No cost(s). (Sanjay K. Agrawal) Judge D/-
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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.