Dharmendra Kumar, (Proprietorship Firm) v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.10735 of 2025 ====================================================== Dharmendra Kumar, (Proprietorship Firm) Having its Head Office at Mastanganj, Nastanganj Pharha, Nawada, Bihar, 805121, through its Proprietor Dharmendra Kumar, aged about 31 years, R/o- Manstanganj Nastanganj Pharha Nawada, Bihar- 805121.
... ... Petitioner/s
Versus
1.
The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its Office at Room No.- 46, North Block, P.O. and P.S.- North Block, New Delhi- 110001.
2.
The Chief Commissioner, CGST and CX, Office at- C.R. Building, 1st Floor, Bir Chand Patel Path, Patna, Bihar.
3.
The State of Bihar, through Commissioner, BGST, New Secretariat, Patna. 4.
Joint Commissioner of State Tax, Nawada, Bihar. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Shashwat Pratyush, Advocate Mr. Himanshu Kumar Ranjan, Advocate For the CGST & CX :
Mr. Sriram Krishna, Sr. S.C.
Ms. Ruchi Mandal, Advocate For the State :
Mr. Government Pleader-07 ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 24-07-2026 Heard Mr. Shashwat Pratyush, learned counsel for the petitioner through virtual mode and learned counsel for the State.
2. After some argument, learned counsel appearing for the petitioner seeks permission to withdraw this writ application with liberty to file the final return under Section 45 of the CGST Act and to apply for fresh registration before the competent authority.
Patna High Court CWJC No.10735 of 2025(4) dt.24-07-2026 2/2
3. Permission, as prayed for, is accorded.
4. Accordingly, the present writ application is dismissed as withdrawn with the aforesaid liberty. (Anil Kumar Sinha, J) ( Vikash Kumar, J) Siwani/- U