M/S Om.S.R. Construction, Through Its Proprietor Mr. Kuldeep Sharma vs. The State Of Jharkhand Through Its Commissioner, Commerical Tax Department

Held

The Court granted the petitioner's request to withdraw the writ petition. Leave was granted with liberty to the petitioner to avail of the alternate remedy provided under Section 112 of the Jharkhand Goods and Services Tax Act, 2017. The Court explicitly stated that all contentions of all parties were left open. The petition was disposed of with the granted liberty, and no order for costs was made. The specific issue regarding the merits of the case or the validity of any tax demand was not decided.

Facts

The petitioner, M/s O.M.S.R. Construction, through its proprietor Mr. Kuldeep Sharma, filed a writ petition before the Jharkhand High Court. The respondents were the State of Jharkhand, the Additional Commissioner State Tax (Appeal), Hazaribagh Division, and the State Tax Officer, Hazaribagh Circle. 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 the writ petition is also not detailed.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to avail of an alternate remedy under Section 112 of the Jharkhand Goods and Services Tax Act, 2017? The petitioner argued that, on instructions, they sought leave to withdraw the petition and avail of the alternate remedy. The respondents did not present any arguments against the withdrawal.