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Patna High Court

M/s Patliputra Hytech Infra Private LimitedversusThe Union of India

Decided
Disposal
WITHDRAWN

Holding

The High Court allowed the withdrawal of the writ petition and dismissed it as not pressed.

Summary

M/s Patliputra Hytech Infra Private Limited filed a civil writ petition before the Patna High Court challenging a tax assessment by the Union of India and the State of Bihar. The petitioner later sought the court's permission to withdraw the writ application in order to pursue an appeal before the appropriate tax tribunal. The learned counsel for the petitioner argued that the writ was no longer necessary as an alternative remedy was available. The court examined whether a petitioner may withdraw a pending writ and whether the court can dismiss the petition as not pressed. The judges granted permission to withdraw, dismissed the writ as not pressed, and allowed the petitioner liberty to approach the appropriate forum for relief.

Issues considered

  • Whether a petitioner may withdraw a pending writ petition before the High Court
  • Whether the High Court can dismiss a writ petition as not pressed upon the petitioner's request

Subjects

  • writ jurisdiction
  • withdrawal of petition
  • alternative remedy
  • tax assessment
  • High Court

Judgment

                     IN THE HIGH COURT OF JUDICATURE AT PATNA
                                 Civil Writ Jurisdiction Case No.8266 of 2026
                 ======================================================
                 M/s Patliputra Hytech Infra Private Limited a Private Limited Company
                 incorporated under the Companies Act, 1956 having its registered office at 7 th
                 Floor, P. Mall Exhibition Road, District- Patna-14 through its Director namely
                 Mr. Mukesh Kumar, aged about 29 years, son of Jai Mangal Prasad Singh,
                 Resident of Gurian, Chandes, Nuawon, Kaimur (Bhabhua), P.O. Nuawon, P.S.
                 Chandes, District Kaimur (Bhabhua), Bihar (802132).

                                                                               ... ... Petitioner
                                                     Versus

           1.    The Union of India through the Secretary, Ministry of Finance, (Department
                 of Revenue) No.- 137, North Block, New Delhi-110001.
           2.    The State of Bihar, through the Commissioner and Secretary, Finance
                 Department, Vikas Bhawan, Bailey Road, Patna- 800015.
           3.    The Assistant Commissioner of State Tax, Patna Central 2, Patna West,
                 Bihar Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank
                 Road, West Gandhi Maidan, Patna, Bihar- 800001.

                                                           ... ... Respondents
                 ======================================================
                 Appearance :
                 For the Petitioner     :       Mr. Amit Kumar Singh, Advocate
                 For the Respondents    :       Mr. Amit Kumar Pandey, Advocate
                                                Ms. Shilpi Keshri, Advocate
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD
                         and
                         HONOURABLE MR. JUSTICE KUMAR MANISH
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)

2   10-07-2026                 Mr. Amit Kumar Singh, learned counsel for the

                   petitioner seeks permission to withdraw this writ application in

                   order to avail alternative remedy of appeal before the learned

                   Tribunal.

                               2. Learned counsel for the CGST is present.

                               3. Permission is granted.

                               4. This writ application is dismissed as not pressed,
          Patna High Court CWJC No.8266 of 2026(2) dt.10-07-2026
                                                      2/2




                    but with liberty to the petitioner to seek his remedy before

                    appropriate forum, as may be advised to him.



                                         (Rajeev Ranjan Prasad, J)


                                               (Kumar Manish, J)
lekhi/-

U


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