Facts of the Case

Vikas Goswami, posted as Assistant Commissioner in the District Excise Office, Baloda Bazar-Bhatapara, Chhattisgarh, filed this writ petition against the State of Chhattisgarh (through the Secretary, Department of Commercial Tax/Excise), the Excise Commissioner, and a District Excise Officer. The judgment does not set out the substantive relief originally sought or the underlying service grievance, since the matter concluded on an application for withdrawal (I.A. No.5) filed by the petitioner.

Issues Involved

  1. Whether the writ petition should be permitted to be withdrawn on the petitioner's own application.

Petitioner's Arguments

  • An application for withdrawal of the writ petition (I.A. No.5) was moved, for reasons stated in the application itself (not elaborated in the order).

Respondent's Arguments

  • None recorded, as the matter was disposed of on the petitioner's own withdrawal application without contest.

Court Order / Findings

  • On due consideration of the reasons given in the withdrawal application, the Court allowed it and dismissed the writ petition as withdrawn.

Important Clarification

This order records no facts about the underlying service dispute and no findings of any kind — it is a bare withdrawal order. Its only relevance to a GST-related audience is that the petitioner's post (Assistant Commissioner, Excise/Commercial Tax) sits within the department administering GST in Chhattisgarh; the order itself decides nothing about tax law.

Sections Involved

  • Constitution of India — Article 226, procedure on withdrawal of a writ petition

Decision – In Favour of

Neither party — dismissed as withdrawn at the petitioner's own request; no merits considered.

Case Details

  • Court: High Court of Chhattisgarh, Bilaspur
  • Case: WP(S) No.5735 of 2023
  • Coram: Hon'ble Shri Justice Arvind Singh Chandel
  • Date: 05.10.2023

Link to Download the Order

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