Indian Oil Corporation Ltd. v. Commissioner, Cgst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2510 of 2024 ====================================================== Indian Oil Corporation Ltd. Having its office at 5th Floor, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Chowk, Patna, Bihar -800001 through its Accounts Officer Shri Vaibhav Pratap Singh (Male aged about 25 years) son of Shri Kamleshwar Singh resident of 43/455 Indira Chowk, Shyam Nagar, Telibandha, Raipur, Chhattisgarh - 492006.

... ... Petitioner/s

Versus

1.

Commissioner, CGST and Central Excise Patna-II, having its office at Sanchar Parisad, Buddha Marg, Patna- 800001.

2.

Joint Commissioner (Appeals), Central GST and Central Excise, Patna, Bihar.

3.

Asst. Commissioner, Central GST and Central Excise, Patna Central Division, Patna.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.D.V.Pathy, Advocate For the Respondent/s :

Mr. Anshuman Singh Sr. SC, CGST&CX Ms. Prakritita Sharma, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 25-09-2024 After arguing the matter for some time since we were not convinced that the appellate remedy could be bypassed, learned Counsel for the petitioner sought for withdrawal of the writ petition.

2. We leave all the contentions open to be raised

Patna High Court CWJC No.2510 of 2024 dt.25-09-2024 2/2 before the Appellate Authority.

3. The writ petition is dismissed as withdrawn with the above liberty.

(K. Vinod Chandran, CJ) (Partha Sarthy, J) ranjan/- AFR/NAFR NAFR CAV DATE NA Uploading Date 25.09.2024 Transmission Date NA