R.A. International (Through Its Proprietor Rakesh Mittal) vs. Commissioner Of CGST, Delhi West And Ors.

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W.P.(C)/6332/2024HC DelhiGSTCNR DLHC01025099202427 February 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages

For Petitioner: Mr. Vineet Bhatia, Mr. Aamnaya Jagannath Mishra, Mr. Keshav Garg and Mr. Abhinav Sharde, AdvsFor Respondent: Mr. Shubham Tyagi, SSC for CBIC along with Ms. Navruti Ojha, Adv. for R-1. Mr. K.G. Gopalakrishnan, Adv. for R-2. Mr. Harpreet Singh, SSC along with Ms. Suhani Mathur, Mr. Jai Ahuja and Mr. Akshay Saxena, Advs

AI SummaryDismissed

Facts

The petitioner, R.A. International, through its proprietor Rakesh Mittal, filed a writ petition before the Delhi High Court challenging an order or action by the Commissioner of CGST, Delhi West, and other respondents. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The core of the matter, as presented to the Court, was the petitioner's request to withdraw the writ petition.

Held

The Court granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The Court's decision was based solely on the petitioner's expressed desire to discontinue the proceedings. No substantive issues related to GST law were adjudicated upon, and therefore, no ratio decidendi on any GST provision can be extracted from this order. The operative direction was to dismiss the petition as withdrawn.

Key Issues

1. Whether the writ petitioner is entitled to withdraw the writ petition filed before this Court? (Question of procedure). The petitioner's counsel sought liberty to withdraw the instant writ petition. The respondents' contentions are not recorded in the judgment. No specific provisions of GST law were argued or relied upon by either party in relation to the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6332/2024 R.A. INTERNATIONAL (THROUGH ITS PROPRIETOR RAKESH MITTAL) .....Petitioner Through: Mr. Vineet Bhatia, Mr. Aamnaya Jagannath Mishra, Mr. Keshav Garg and Mr. Abhinav Sharde, Advs. versus COMMISSIONER OF CGST, DELHI WEST AND ORS. .....Respondents Through: Mr. Shubham Tyagi, SSC for CBIC along with Ms. Navruti Ojha, Adv. for R-1. Mr. K.G. Gopalakrishnan, Adv. for R-2. Mr. Harpreet Singh, SSC along with Ms. Suhani Mathur, Mr. Jai Ahuja and Mr. Akshay Saxena, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

27.02.

2025

Learned counsel for the writ petitioner seeks liberty to withdraw the instant writ petition.

Ordered accordingly. The writ petition shall stand dismissed as withdrawn. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 27, 2025/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:56:36

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.