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Patna HC Allows Withdrawal of GST Writ with Liberty to Appeal before GSTAT

Case Law Details

TaxGuru Citation
2025 taxguru.in 1851
Case Name
Amazing India Contractors Private Limited Vs State of Bihar (Patna High Court)
Date of Judgement/Order
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Amazing India Contractors Private Limited Vs State of Bihar (Patna High Court)

In the case of Amazing India Contractors Private Limited Vs State of Bihar, the Patna High Court permitted the petitioner to withdraw the writ application with the liberty to seek remedies before the Competent Authority. During the hearing, the State’s counsel informed the court that the GST Tribunal is expected to be constituted shortly, and relevant notifications would be issued soon. The petitioner cited a government circular (No. 237/31/2024-GST dated 15th October 2024) and a precedent set by the High Court in the case of M/s Platinum Ispat Industries Pvt. Ltd Vs Union of India & Ors. (C.W.J.C No. 13158 of 2024) to justify the withdrawal. The court allowed the withdrawal while ensuring that all parties’ contentions remain open for consideration in subsequent proceedings.

FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT

Heard Ms. Archana Sinha, learned  counsel for the petitioner and Mr. Vikash Kumar, learned Standing Counsel-11 for the state.

2. At the outset, Mr. Vikash Kumar, learned Standing Counsel-11 for the State informed this Court that the G.S.T Tribunal is likely to be constituted very soon and it is expected that notifications in this regard would be issued within a short period.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,304

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