Amit Solanki C/O Rekha Solanki vs. Union Of INDIA

Facts

The petitioner, Amit Solanki, representing M/s Jai Bajrang Steel, filed a writ petition before the High Court of Rajasthan, Bench at Jaipur. The respondents included the Union of India through the Commissioner of CGST, Alwar, the Deputy Director of the Directorate General of Goods and Service Tax, the Additional Commissioner, CGST Alwar Commissionerate, and the State of Rajasthan through the Deputy Commissioner of State Tax. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided text. The procedural history is limited to the filing of this writ petition.

Held

The Court granted the petitioner's request to withdraw the writ petition with liberty to file a fresh petition within one month, incorporating additional grounds. The Court reasoned that allowing the withdrawal with liberty would permit the petitioner to address any deficiencies in the original petition and present a more complete case. The Court explicitly stated that no fresh petition would be entertained after the one-month period. The petition was accordingly dismissed as withdrawn with the granted liberty. All pending applications were also disposed of.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition by making additional grounds? The petitioner's counsel, upon instructions, prayed to withdraw the petition with liberty to file a fresh petition by incorporating additional grounds. The petitioner argued that this would allow for a more comprehensive presentation of their case. The respondents' arguments are not recorded in the judgment.