Facts of the Case

The petitioner, M/s SSVM Construction Pvt. Ltd., filed a reference petition before the High Court of Chhattisgarh under Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005 (CVAT Act). During the course of the proceedings, the petitioner submitted an interlocutory application seeking permission to withdraw the reference petition. The respondent, represented by the Commercial Tax Department, did not raise any objection to the withdrawal request.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the reference petition filed under Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005.
  2. Whether any legal impediment existed to prevent dismissal of the reference petition as withdrawn.

Petitioner’s Arguments

  • The petitioner relied upon I.A. No. 2 of 2022, seeking permission to withdraw the reference petition filed under Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005.
  • It was submitted that the petitioner intended to withdraw the proceedings before the High Court.

Respondent’s Arguments

  • The Government Advocate appearing for the Commissioner of Commercial Tax stated that the respondent had no objection to the withdrawal of the reference petition sought by the petitioner.

Court Order / Findings

The High Court of Chhattisgarh accepted the application for withdrawal. Since the respondent had no objection, the Court allowed the petitioner to withdraw the reference petition and dismissed the reference petition as withdrawn. No findings were recorded on the merits of the dispute, as the matter stood concluded upon withdrawal.

Important Clarification

  • Withdrawal of a reference petition does not amount to adjudication on the merits of the controversy.
  • The High Court merely permitted withdrawal based on the petitioner's request and the respondent's no-objection.
  • The order should not be construed as a precedent on the substantive legal issues involved under the Chhattisgarh Value Added Tax Act, 2005.

Section Involved

  • Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785391284_2301compressed.pdf

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