Britannia Industries Ltd. v. The Union Of India,

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.5247 of 2020 ====================================================== Britannia Industries Ltd. having its registered office at 5/1A, Hungerford Street, Kolkata 700017, through its Authorized Signatory Mr. Prakash Panday (male), aged about 48 years, son of Shri Pashupati Nath Pandey, resident of Genexx Valley, Tower 6, Flat IE, D.H. Road, P.S. Haridevpur, Kolkata 700104, West Bengal.

... ... Petitioner/s

Versus

1.

The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi- 110001.

2.

The Chief Commissioner, CGST and CX, Ranchi Zone, Patna, C.R. (Annexe) Building, 1st Floor, B.C. Patel Path, Patna- 800001. 3.

The Commissioner, Central GST and Central Excise, Patna- II, having its office at Central Revenue Building (Annexe), Birchand Patel Path, Patna800001. 4.

Goods and Services Tax Network through its Chairman, East Wing, 4th Floor, World Mark-1, Aerocity, New Delhi- 110037. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Sanjay Kumar Jha, Advocate For the Respondent/s :

Mr.Anshuman Singh, Sr. SC, CGSTBCE ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 25-07-2022 Petitioner has prayed for the following relief(s):- "i. For issuance of a writ in the nature of Mandamus or an appropriate writ or order or direction commanding the respondents to allow the petitioner to claim the transition credit manually and to consider the said application, acting in accordance with law;

ii. For issuance of an appropriate writ for order or direction commanding the

Patna High Court CWJC No.5247 of 2020(7) dt.25-07-2022 2/2 respondents to consider the subsequent filing of TRAN 1 and allow the petitioner to avail the claim of CENVAT credit to the extent of Rs.

29,52,972/- as filed in its monthly ER-1 Return under Central Excise.

iii. For issuance of an appropriate writ or order or direction, directing the respondents to consider the submissions made by representations dated 25.04.2018, 23.07.2019, 16.10.2019 and 03.12.2019.

iv. For any other relief or reliefs for which the Petitioner may be found entitled in the facts and circumstances of this case."

Learned counsel for the petitioner, under instructions, states that, in view of the intervening developments, the petition may be permitted to be withdrawn.

Prayer allowed.

Petition is disposed of as withdrawn.

Interlocutory application(s), if any, shall also stand disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- U