Facts of the Case

M/s Jai Maa Jagdambe Associate, a proprietorship, had filed Civil Writ Jurisdiction Case No. 4450 of 2023 before the Patna High Court against the Union of India (through the Chief Commissioner, GST and CX, Ranchi and Patna) and other CGST authorities.

The order under review does not describe the nature of the underlying grievance, the relief originally sought, or any facts of the dispute — it records only that, on the date of hearing, learned counsel for the petitioner sought permission to withdraw the petition as it had become infructuous.

No other document from the case (such as the original writ petition) is available in this record to supply further factual detail.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition on the ground that it had become infructuous.

Petitioner's Arguments

  • Learned counsel for the petitioner submitted that the writ petition had become infructuous and sought the Court's permission to withdraw it.

Respondent's Arguments

  • The order does not record any objection or submission from the respondents to the withdrawal.

Court Order / Findings

  • The Court permitted the petitioner to withdraw the application, treating it as infructuous, and dismissed the writ petition as withdrawn.
  • No findings were recorded on the merits of whatever GST dispute originally led to the filing of the petition.

Important Clarification

This order contains no substantive ruling of any kind — it is a bare withdrawal order. It does not decide, discuss, or even describe any GST issue; readers should not draw any inference about the merits of the underlying dispute (whatever it was) from the fact that the petition was withdrawn as infructuous.

Sections Involved

  • Article 226 of the Constitution of India – writ jurisdiction under which the (undisclosed) petition was originally filed
  • Central Goods and Services Tax Act, 2017 – referenced only via the respondent authorities' designation (Chief Commissioner, GST and CX)

Decision – In Favour of

No decision on merits — the petition was simply dismissed as withdrawn at the petitioner's own request, on the statement that it had become infructuous.

Case Details

High Court of Judicature at Patna. Civil Writ Jurisdiction Case No. 4450 of 2023 (M/s Jai Maa Jagdambe Associate through its Proprietor Raushan Kumar Chaudhary v. Union of India and Others). Coram: Hon'ble The Chief Justice (K. Vinod Chandran, CJ) and Hon'ble Mr. Justice Madhuresh Prasad. Order dated 11.05.2023.

Link to Download the Order

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