Sammy Dhiman vs. Additional Director, Directorate General Of GST Intelligence,And Others
Held
The Court did not decide the merits of the case. The petitioner, after arguing for some time, sought permission to withdraw the writ petition with liberty to approach the concerned authorities. The Court granted this request, dismissing the petition as withdrawn. The operative direction was that it shall be open to the petitioner to take recourse to remedies available to him in accordance with law. No specific issues were decided, and therefore, no ratio decidendi can be extracted. No part of the petition was expressly left undecided, as it was withdrawn.
Facts
The petitioner, Sammy Dhiman, filed a writ petition under Articles 226/227 of the Constitution of India before the Punjab & Haryana High Court. The petition sought to quash a Notice dated 18.05.2018 (Annexure P-7) issued by respondent No.1, the Additional Director, Directorate General of GST Intelligence, Ludhiana Zonal Unit. The specific tax period and the amount in dispute were not recorded in the judgment. After some arguments, the petitioner's counsel sought permission to withdraw the writ petition with liberty to approach the concerned authorities.
Key Issues
1. Whether the Notice dated 18.05.2018 issued by the Additional Director, Directorate General of GST Intelligence, is liable to be quashed. The petitioner argued that the notice was not sustainable and sought its quashing. The respondents, represented by the Additional Director and others, did not present any arguments as the matter was withdrawn by the petitioner. The judgment does not record any specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-13101-2018 (O&M) Date of Decision:31.05.2018 Sammy Dhiman ... Petitioner Versus Additional Director, Directorate General of GST Intelligence Ludhina Zonal Unit, 51, Sarabha Nagar, Ludhiana & others ... Respondents CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE. HON'BLE MR.JUSTICE TEJINDER SINGH DHINDSA. Present:- Mr. Amandeep Singh Talwar, Advocate for the petitioner. Mr. Chetan Mittal, Senior Advocate with Mr. Sunish Bindlish, Advocate for the respondents. ... AJAY KUMAR MITTAL, ACJ.
The present writ petition has been filed under Articles 226/227 of the Constitution of India seeking issuance of a writ in the nature of certiorari for quashing of Notice dated 18.05.2018 (Annexure P-7) issued by respondent No.1. 2. After arguing for sometime, learned counsel for the petitioner submitted that he may be allowed to withdraw the present writ petition with liberty to approach the concerned authorities.
Dismissed as withdrawn. It shall, however, be open to the Harjeet Kaur 2018.06.01 14:48 I attest to the accuracy and integrity of this document
CWP-13101-2018 (O&M) -2- petitioner to take recourse t
The judgment continues below.
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