Facts of the Case

The petitioner, Deepak Singh Thakur, instituted Writ Petition (C) No. 1561 of 2020 before the High Court of Chhattisgarh at Bilaspur against the State of Chhattisgarh through the Secretary, Excise Department, Chhattisgarh State Marketing Corporation Limited, the Collector, Dhamtari, the District Excise Officer, Dhamtari, and the District Manager, CSMCL, Dhamtari.

The order does not record the detailed factual background, substantive dispute, relief originally claimed, or merits of the controversy raised in the writ petition. Therefore, no additional factual proposition should be attributed to the Court beyond what is expressly recorded in the order.

At the time of hearing, learned counsel appearing for the petitioner submitted before the Court that she had received instructions not to press the application.

Issues Involved

The short issue arising at the stage of disposal was:

Whether the writ petition was required to be adjudicated on merits when the petitioner’s counsel, acting on instructions, stated that the matter was not being pressed?

The order does not formulate or decide any substantive legal issue concerning taxation, GST, excise law, contractual rights, service matters, constitutional validity, or any other statutory controversy.

Petitioner’s Arguments

Learned counsel for the petitioner, Ms. K. Tripti Rao, submitted that she had received instructions not to press the application.

No further substantive argument on the merits of the writ petition is recorded in the order.

Respondent’s Arguments

The respondents were represented before the Court as follows:

  • Respondents No. 1, 3 and 4 were represented by learned Government Advocate Ms. Astha Shukla.
  • Respondents No. 2 and 5 were represented by learned Senior Advocate Mr. Rajeev Shrivastava, assisted by learned Advocate Mr. Malay Shrivastava.

The order records their presence but does not reproduce any substantive arguments, objections, admissions, concessions, or submissions on the merits of the case.

Court Order / Findings

The Division Bench of the High Court of Chhattisgarh recorded the statement made by learned counsel for the petitioner that she had received instructions not to press the application.

Accordingly, the Court ordered:

“The writ petition is dismissed as not pressed.”

Thus, the writ petition was disposed of without adjudication of the substantive controversy on merits.

Important Clarification

This order is procedurally significant because the writ petition was dismissed as not pressed. The Court did not examine or determine the underlying dispute on merits.

Accordingly:

  • No substantive question of law was adjudicated.
  • No detailed factual findings were returned.
  • No statutory provision was interpreted.
  • No legal principle on GST, excise law, taxation, constitutional law, or any other substantive field was laid down in the text of this order.
  • The dismissal resulted from the petitioner’s decision not to press the matter.
  • The order should not be presented as a precedent deciding the merits of the underlying controversy.

Sections / Legal Provisions Involved

No specific statutory section is expressly mentioned or interpreted in the order.

The matter is identified as Writ Petition (C) No. 1561 of 2020, but the order itself does not specify any particular section of the CGST Act, GST law, Excise Act, Constitution of India, or any other enactment as the basis of adjudication.

Therefore, mentioning a specific statutory section would go beyond the contents of the judicial order.

Link to download the order: https://www.mytaxexpert.co.in/uploads/1783327976_1230compressed.pdf

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