M/S Exide Industries Limited v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.5958 of 2020 ====================================================== M/s Exide Industries Limited, a company incorporated under the Companies Act, 1956 having its Office at 101, Indraprast Apartment, West Boaring Canal Road, Patna, through its authorized representative/ signatory Ajay Kumar, aged about 35 years (M), Son of Basudev Prasad, Residing at 207, Block Road, Shivdaspur, Near Mahatma Gandhi Public School, Lahartara, P.O. and P.S.- Vranasi Cant, Dist Varanasi (U.P.) ... ... Petitioner/s

Versus

1.

The State of Bihar through Commissioner-cum- Principal Secretary, Commercial Taxes, Vikash Bhawan, Bailey Road, Patna- 800001. 2.

Joint Commissioner of State Tax, Patliputra Circle, Patna. 3.

Commissioner of State Tax, Patna.

4.

The Branch Manager, State Bank of India, Alankar Place, Boring Road, Patna- 800 001.

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

For the Petitioner/s :

Mr.Brisketu Sharan Pandey, Advocate For the Respondent/s :

Mr.Vikash Kumar ( SC 11 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 18-12-2020 Petitioner has prayed for the following relief(s): "(i) Issue a writ of mandamus or any other appropriate writ quashing/setting aside the impugned attachment notice bearing Memo No. 1038 dated 25.02.2020 issued by the Respondent No. 2 to Respondent No. 4 as it is without jurisdiction and contrary to Bihar Value Added Tax Act, 2005 and Rules made thereunder and also

Patna High Court CWJC No.5958 of 2020(2) dt.18-12-2020 2/2 because the Petitioner seeks to avail the benefit of Bihar Settlement of Taxation Disputes Act, 2019.

(ii) Such other or further order/s direction as the Hon'ble Court may deem fit and proper in the facts and circumstances of the case; and (iii) Any other relief or reliefs which the Petitioner may be found entitled to."

Learned counsel for the petitioner submits that with the passage of time the present petition has become infructuous, inasmuch as the impugned action stands reviewed and seeks permission to withdraw the petition.

Prayer allowed.

The petition is disposed of as withdrawn.

Interlocutory application, if any, shall also stand disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) DKS/- U