PADMAVATI DEVI STEELS PVT. LTD. THR ITS DIRECTOR. MR. DEEPAK AMBADAS NAGARGOJE vs. JOINT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PUNE AND ORS

PDF · subscribers
WP/11996/2023HC BombayHCBM01019700202213 August 2024Bench: HON'BLE SHRI JUSTICE G. S. KULKARNI,HON'BLE SHRI JUSTICE SOMASEKHAR SUNDARESAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in its order dated August 13, 2024, granted the petitioner's request for leave to withdraw the writ petition. The Court explicitly stated that liberty was granted with the condition that all contentions of the petitioner were kept open to be raised in appropriate proceedings. Consequently, the writ petition was disposed of as withdrawn. The Court did not decide any substantive issues on merits related to the income-tax assessment. The ratio decidendi would be that a party can withdraw a writ petition while preserving their right to pursue other legal remedies.

What were the facts?

The petitioner, Padmavati Devi Steels Private Limited, through its Authorized Director, Deepak Ambadas Nagargoje, filed a writ petition before the Bombay High Court. The respondents were the Joint Commissioner of Income-tax (OSD), Central Circle-1(2), Pune, and four others. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute were not recorded in the provided text. The procedural history leading to the writ petition was also not detailed.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner, through its counsel, sought leave to withdraw the petition. The petitioner's counsel, on instructions, requested that all contentions of the petitioner be kept open to be raised in appropriate proceedings. The revenue was represented by its counsel, Mr. Vipul Bajpayee. No specific arguments were recorded for the revenue regarding the withdrawal request.

AI-generated summary — verify with the full judgment below

903.1-WP-11996-2023.DOCX IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11996 OF 2023 Padmavati Devi Steels Private Limited through its Authorised Director, Deepak Ambadas Nagargoje … Petitioner Versus 1. Joint Commissioner of Income-tax (OSD), Central Circle-1(2), Pune & 4 Ors. …Respondents Mr. Sham Walve a/w. Mr. Sanket S. Bora and Ms. Vidhi Punmiya i/b SPCM Legal, for Petitioner. Mr. Vipul Bajpayee, for Respondents-Revenue. _______________________ CORAM: G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ. Date : August 13, 2024 _______________________ P C : 1. Mr. Walve, learned counsel for the petitioner, on instructions, seeks leave to withdraw the petition, however, keeping open all contentions of the petitioner to be raised in appropriate proceedings. 2. Leave with liberty as prayed, is granted. The writ petition is disposed of as withdrawn. (SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) Page 1 of 1 August 13, 2024 SHRADDHA KAMLESH TALEKAR Digitally signed by SHRADDHA KAMLESH TALEKAR Date: 2024.08.16 18:21:30 +0530

Recent GST High Court judgments

Search GST case law →