Facts of the Case

Satyam Kumar Gupta filed W.P.(T) No. 54 of 2023 before the Chhattisgarh High Court against the Additional Commissioner (Appeals), CGST & Central Excise, and the Superintendent, CGST Range, Ambikapur. The order sheet does not disclose the underlying facts of the dispute, the nature of the demand, or the grounds of challenge — the petitioner's counsel simply sought the Court's permission to withdraw the petition at the hearing.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition.

Petitioner's Arguments

  • Counsel for the petitioner sought the Court's permission to withdraw the petition; no substantive arguments on the merits of the underlying CGST dispute are recorded in the order.

Respondent's Arguments

  • Counsel for the CGST authorities recorded 'no objection' to the withdrawal.

Court Order / Findings

  • The Court granted permission for withdrawal and dismissed the writ petition as withdrawn, with liberty to the petitioner to take recourse to law.
  • No reasons were recorded, and no view was expressed on the merits of whatever underlying tax dispute the petitioner may have had with the CGST authorities.

Important Clarification

This is a bare procedural withdrawal order and contains no legal reasoning or holding of any kind on GST law. It is included here purely for completeness of record; it establishes no precedent and decides nothing about the merits of any CGST demand or appeal that may have been in dispute.

Sections Involved

  • The petition concerned proceedings before the Additional Commissioner (Appeals) under the Central Goods and Services Tax Act, 2017 (appellate framework), though no specific section was discussed in this order.
  • Article 226 of the Constitution of India — writ jurisdiction invoked and then withdrawn.

Decision – In Favour of

The writ petition was dismissed as withdrawn at the petitioner's own request — disposed of without any decision on merits, with liberty granted to pursue other legal remedies.

Case Details

Court: High Court of Chhattisgarh, Bilaspur
Case No.: W.P.(T) No. 54 of 2023
Coram: Hon'ble Justice Rakesh Mohan Pandey
Date of Order: 11 July 2023

Link to Download the Order

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