M/S Sk Minerals vs. Department Of Commercial Tax Government Of Madhya Pradesh

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court noted that the petitioner had received information that their GST number had become active, rendering the present petition infructuous. Consequently, the petition was dismissed as withdrawn. The Court explicitly stated that all rights and contentions of the parties were reserved, meaning that this withdrawal would not prejudice either party should future legal proceedings become necessary. No specific legal provisions were discussed in relation to the withdrawal, as the matter was disposed of on the petitioner's submission.

Facts

The petitioner, M/s SK Minerals, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The petition was filed against the Department of Commercial Tax, Government of Madhya Pradesh, and others. The petitioner sought relief concerning their GST number. Subsequent to the filing of the petition, the petitioner received information that their GST number had become active. Consequently, the petitioner sought to withdraw the petition, reserving their right to approach the court again if necessary.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition as prayed, reserving their right to approach the court afresh. Petitioner's contention: The petitioner sought to withdraw the petition because the underlying issue, the activation of their GST number, had been resolved. They wished to reserve their right to re-approach the court if future issues arose. Revenue/State's contention: The judgment records no specific argument from the respondent/State regarding the withdrawal of the petition.