Facts of the Case

The petitioner, Bhabananda Doley, approached the Gauhati High Court by filing a writ petition under Article 226 of the Constitution challenging actions taken by the GST authorities. During the course of the proceedings, the learned counsel appearing for the petitioner, on instructions, sought permission from the Court to withdraw the writ petition with liberty to approach the Court again, if so advised.

All the respondents, including the learned counsel representing the State GST authorities, were present before the Court when the request for withdrawal was made.

 

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition.
  2. Whether such withdrawal should be allowed with liberty to institute fresh proceedings in accordance with law.

 

Petitioner's Arguments

  • The petitioner, through counsel, requested permission to withdraw the writ petition.
  • Liberty was also sought to approach the Court again in future, if circumstances so required or legal advice so warranted.

 

Respondent's Arguments

  • The respondents, including the State GST authorities, were present during the proceedings.
  • The order does not record any objection from the respondents against the petitioner's request for withdrawal.

 

Court Order / Findings

The Gauhati High Court accepted the request made by the petitioner.

The Court granted permission to withdraw the writ petition and allowed the petitioner the liberty to approach the Court again, if so advised. Consequently, the writ petition was dismissed as withdrawn with liberty as prayed for.

 

Important Clarification

  • The High Court did not examine the merits of the dispute.
  • No findings were recorded regarding the legality or validity of the impugned GST proceedings.
  • The dismissal was purely on account of the petitioner's request for withdrawal.
  • Liberty granted by the Court enables the petitioner to initiate appropriate proceedings in future, subject to law.
  • The order should not be construed as an adjudication on the substantive issues involved in the case.

Relevant Sections Involved

  • Article 226 of the Constitution of India – Writ Jurisdiction of High Courts
  • Principles governing withdrawal of writ petitions with liberty to file afresh

Link to download the order -

https://www.mytaxexpert.co.in/uploads/1782968808_76compressed.pdf

 

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