Biswas Electric Works v. Principal Commissioner
Case brief
What is this about?
Petitioner sought quashing of a notice under Section 87 of Finance Act, 1994. Court allowed withdrawal with liberty to prefer statutory appeal within limitation.
What did the court decide?
Allowed withdrawal of petition with liberty to prefer statutory appeal.
What the court decided
A compact analysis
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.17608 of 2019
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Biswas Electric Works a proprietary concern through its proprietor Smt. Shobha Rani Biswas, aged about 65 years female, Wife of Late Ranga Lal Biswas, Resident of House No. 1, Chandmari Road, Biswas Bhawan, P.O. and P.S. Kankarbag, District Patna.
... ... Petitioner/s
Versus
- Principal Commissioner, Central Excise and Service Tax having its office at 3rd Floor, Central Revenue Building (Annexe) Birchand Patel Marg, Patna.
- Dy. Commissioner of CGST, Patna having its office at Ground Floor, Chandpura Place Opp. Dadi Maa Temple, Bank Road, Patna.
... ... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate Mr. Uttam Kumar Mishra, Advocate Mrs. Manju Jha, Advocate For the Respondent/s : Mr. S.D.Sanjay (ADSG) Mr. Alok Kumar Agrawal, Advocate
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Issues for consideration
1 issue framed by the court
Whether the petitioner should be allowed to withdraw the writ petition reserving liberty to prefer a statutory appeal.
Parties & counsel
- petitioner
Biswas Electric Works a proprietary concern through its proprietor Smt. Shobha Rani Biswas
- respondent
Principal Commissioner, Central Excise and Service Tax
- respondent
Dy. Commissioner of CGST, Patna
Coram
Case details
As recorded by the court registry
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