M/S Nanz Med Science Pharma PVT LTD vs. The State Of Hp And Others

Held

The Court allowed the petitioner's prayer to not press the writ petitions. The reasoning was based on the petitioner's explicit instruction to withdraw the petitions to avail the GST amnesty scheme. The Court found the prayer to be innocuous and therefore granted it. The ratio decidendi is that a petitioner seeking to avail a government scheme, and consequently not pressing their writ petition, will be permitted to do so, provided the prayer is not opposed or is otherwise considered benign. The operative direction was to dispose of all the petitions as 'not pressed' with liberty to the petitioner to avail the aforementioned scheme. No issues were expressly left undecided, as the petitions were withdrawn by the petitioner.

Facts

The petitioner, M/s Nanz Med Science Pharma Pvt. Ltd., filed three writ petitions (CWP Nos. 10167, 10166, and 10222 of 2024) before the Himachal Pradesh High Court. The petitions were against the State of Himachal Pradesh and other respondents. The specific tax periods and the exact nature of the orders or actions under challenge, as well as the amount in dispute, are not explicitly detailed in the provided judgment excerpt. The procedural history leading to these petitions is also not elaborated upon.

Key Issues

1. Whether the petitioner is entitled to avail the GST amnesty scheme launched by the Central Board of Indirect Taxes and Customs? The petitioner's counsel stated that they were under instructions not to press the petitions. This was to enable the petitioner to avail the GST amnesty scheme. The respondents, represented by the Advocate General and other law officers, did not appear to argue against this course of action, as the petitioner's prayer was described as innocuous.