Cd Safety And Security Services LLP vs. The Principal Commissioner Central And Excise And Central GST Mumbai South And Anr
Held
The Court permitted the applicant to withdraw the Interim Application for restoration. The reasoning was based on the applicant's submission that the application was filed on an incorrect premise. No decision was made on the merits of the original writ petition or the grounds for restoration. The liberty was granted to the applicant to file a fresh application, implying that the withdrawal was not on the merits of the case but due to a procedural or factual error in the filing of the restoration application.
Facts
The Applicant, CD Safety & Security & Securities LLP, filed Interim Application No. 30248 of 2022 in Writ Petition No. 2420 of 2020 before the Bombay High Court. The respondents were the Principal Commissioner, Central & Excise and Central GST, and another. The applicant sought restoration of the writ petition. However, during the proceedings on January 4, 2023, the learned counsel for the applicant sought leave to withdraw the application for restoration. The stated reason for withdrawal was that the application had been filed on an incorrect premise.
Key Issues
1. Whether the Interim Application for restoration of Writ Petition No. 2420 of 2020 should be allowed. The Petitioner (Applicant) argued that the application was filed on an incorrect premise and sought to withdraw it. The Respondent (Revenue) did not present any arguments as the applicant sought to withdraw the application.
AI-generated summary — verify with the full judgment below
1
IA 30248.22.doc JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION
INTERIM APPLICATION NO. 30248 OF 2022 IN WRIT PETITION NO. 2420 OF 2020 CD Safety & Security & Securities LLP … Applicant V/s. The Principal Commissioner, Central & Excise and Central GST and Anr. ... Respondents Ms. Ritika Agarwal i/b ACE Legal Legal for the Applicant/Orig. Petitioner Mr. Vijay Kantharia with Mr. Ram Ochani for the Respondent
CORAM : NITIN JAMDAR &
ABHAY AHUJA, JJ.
DATE : 04 JANUARY 2023 P.C. :- The learned Counsel for the Applicant seeks leave to withdraw the application for restoration to file a fresh application stating that the application has been filed on an incorrect premise.
The Interim Application is permitted to be withdrawn with liberty as above. ABHAY AHUJA, J. NITIN JAMDAR, J. JYOTI PRAKASH PAWAR PRAKASH PAWAR Date: 2023.01.05 14:59:19 +0530
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.