Rahul Sapra S/O Raj Kumar vs. Union Of INDIA

Held

The Court allowed the petitioner's prayer to withdraw the writ petition with liberty to file a fresh petition. This permission was granted specifically for a period of one month, after which no fresh petition would be entertained. The Court reasoned that the petitioner sought to pursue alternative grounds, and the withdrawal was permitted under these conditions. The petition was consequently dismissed as withdrawn with the liberty granted. No specific findings were made on the merits of the original petition, as it was withdrawn before adjudication.

Facts

The petitioner, Rahul Sapra, a partner of M/s Jai Bajrang Steel, filed a writ petition before the High Court of Judicature for 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, and the Additional Commissioner, CGST Alwar Commissionerate, along with 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 judgment. The procedural history leading to this writ petition is also not detailed.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition on additional grounds? The petitioner's counsel, upon instructions, prayed to withdraw the petition with liberty to file a fresh petition by making additional grounds. The respondents did not present any arguments against this prayer as recorded in the judgment.