Mirik Health Foods PVT LTD vs. State Of Raj And Ors
Held
The Court held that the petitioners' request to withdraw the writ petition be granted. The reasoning was based on the submission made by the learned counsel for the petitioners, stating that the enforcement of GST necessitated the withdrawal. The Court allowed the withdrawal with liberty to the petitioners to apply for registration under the GST as per law. No specific provisions of the GST Act were discussed or relied upon for this decision. No issues were expressly left undecided.
Facts
The petitioners, Mirik Health Foods (P) Ltd. and its authorized signatory Pawan Sharma, filed a writ petition before the Rajasthan High Court. The petition was filed against the State of Rajasthan and its Commercial Taxes Department authorities. The specific tax period and the order or action under challenge are not detailed in the judgment. The amount in dispute is also not mentioned. The procedural history leading to the writ petition is not recorded.
Key Issues
1. Whether the petitioners should be permitted to withdraw their writ petition due to the enforcement of GST? The petitioners argued that due to the enforcement of the Goods and Services Tax (GST), they should be allowed to withdraw their writ petition. They sought liberty to apply for registration under the GST in accordance with the law. The respondents' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 4608 / 2017
Mirik Health Foods (P) Ltd., Correspondence Address At 105, I Floor, New Delhi House, 27, Barakhamba Road, New Delhi-1 Through Authorised Signatory Pawan Sharma.
Pawan Sharma Son of Late Shri Sudesh Kumar Sharma, General Manager (Operations) Mirik Health Foods (P) Ltd., Aged About 50 Years, Correspondence Address At 105, I Floor, New Delhi House, 27, Barakhamba Road, New Delhi-1. ----Petitioners Versus
State of Rajasthan Through Its Principal Secretary, Commercial Taxes Department, Government of Rajasthan, Government Secretariat, Jaipur (Raj.).
Commissioner, Commercial Taxes Department, Bikaner (Raj.).
Commercial Taxes Officer, Commercial Taxes Department, Shahpura, District- Jaipur (Raj.). ----Respondents _____________________________________________________ For Petitioner(s) : Mr. Dinesh Yadav For Respondent(s) :
_____________________________________________________ HON'BLE MR. JUSTICE M.N.BHANDARI Order 26/10/2017
Learned coun
The judgment continues below.
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