In three consolidated writ petitions, the apex court dismissed the applications as infructuous because the respondents voluntarily withdrew the tax processes (reminder/demand) that were the subject of the writ challenge.
The writ applications were dismissed as infructuous upon withdrawal of the tax processes.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.3880 of 2015
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M/s. Global India Marketing Co. a proprietary concern having its office at Rajendra Chowk, Hazipur, P.O. and P.S. Hazipur, District- Vaishali through its Proprieter Ramesh Kumar Chaurasia son of Shri Ram Khelawan Prasad Chaurasia, Resident of Gudri Road, P.O. and P.S. Hazipur, DistrictVaishali.
.... .... Petitioner
Versus
.... .... Respondents
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with
Civil Writ Jurisdiction Case No.3951 of 2015
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M/s. Global India Marketing Co., a proprietory concern having its office at Rajendra Chowk, Hazipur, P.O. and P.S. Hazipur, District Vaishali through its proprietor Ramesh Kumar Chaurasia son of Shri Ram Khelawan Prasad Chaurasia Resident of Gudri Road, P.O. and P.S. Hazipur, District Vaishali.
.... .... Petitioner
Versus
.... .... Respondents
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with
Civil Writ Jurisdiction Case No.4148 of 2015
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M/s. Global India Marketing Co. a proprietary concern having its office at Rajendra Chowk, Hajipur, P.O.and P.S. Hajipur, District- Vaishali through its proprietor Ramesh Kumar Chaurasia son of Shri Ram Khelawan Prasad Chaurasia, Resident of Gudri Road, P.O. and P.S. Hajipur, DistrictVaishali.
.... .... Petitioner
Versus
Patna High Court CWJC No.3880 of 2015 (2) dt.01-04-2015
2
at Hajipur.
.... .... Respondents
====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 2 01-04-2015 Learned AC to PAAG submits that by two letters dated 18.3.2015 and 27.3.2015 received from the Deputy Commissioner of Commercial Taxes (In-charge), Hajipur Circle, Hajipur it has been informed that the Process No. 2721 dated 20.1.2015 for Rs.1,58,920/-, Process No. 2723 dated 20.1.2015 for Rs.18,26,013.17 and Process No. 2724 dated 20.1.2015 for Rs. 28,28,913/- as also Process No. 2722 dated 20.1.2015 for Rs. 3,42,378/- have been withdrawn.
In the aforesaid view of the matter, since the writ applications had been filed for quashing of the reminder/demand issued and raised by the aforesaid four processes, which have been withdrawn by the respondents, the writ applications do not survive. They are, accordingly, dismissed as infructuous.
(Ramesh Kumar Datta, J)
spal/-
(Anjana Mishra, J)
U
1 issue framed by the court
Whether dismissal of writ petitions is justified upon withdrawal of the impugned tax processes.
M/s. Global India Marketing Co.
The State of Bihar through the Principal Secretary-cum-Commissioner of Commercial Taxes, Bihar Patna
The Deputy Commissioner of Commercial Taxes (Incharge) Hazipur Circle, Hazipur
The Commercial Taxes Officer, Hazipur Circle, Hazipur
Ramesh Kumar Datta
Anjana Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
