M/S Vijay Singh vs. The State Of Madhya Pradesh

Held

The Court held that the petitioner's request to withdraw the writ petition with liberty to file afresh could be granted. The Government Advocate for the respondents and the counsel for respondent No.4 (Assistant Commissioner, CGST) stated they had no objection to the withdrawal. Consequently, the Court dismissed the petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No substantive legal issues were decided on merits.

Facts

The petitioner, M/s Vijay Singh, through its proprietor Shri Vijay Singh and authorized signatory Shri D.D. Kaushik, filed a writ petition before the High Court of Madhya Pradesh. The respondents include the State of Madhya Pradesh, various departments of Public Works Department (PWD), and the Assistant Commissioner, Central Tax, Goods and Services Tax (CGST) Division, Satna. 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 this writ petition is also not detailed.

Key Issues

The Court did not have to decide any substantive issues of law or fact. The petitioner's counsel sought to withdraw the petition with liberty to file afresh. The respondents' counsel had no objection to this request. Therefore, the primary question before the Court was whether to grant the petitioner's request to withdraw the petition with liberty to refile.