M/S Ajaymeru Float Glass Private Limited vs. The Joint Commissioner, Office Of The Principal Commissioner

CW/7375/2026HC RajasthanGSTCNR RJHC02031978202630 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN2 pages

AI SummaryDismissed

Facts

M/s Ajaymeru Float Glass Private Limited, through its Director Shri Yash Goyal, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents were various authorities of the Central Goods and Services Tax (CGST) and the State of Rajasthan. The specific tax period(s) and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. Similarly, the amount in dispute, if any, is not mentioned. The procedural history leading to this writ petition is also not elaborated upon in the excerpt.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court held that the writ petition is dismissed as withdrawn. Crucially, the Court granted the petitioner the liberty to file a fresh writ petition. This implies that the merits of the original petition were not examined or decided by the Court. The operative direction was the dismissal of the current petition with the specified liberty. No specific legal provisions were discussed or interpreted in reaching this decision.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The petitioner's counsel sought permission to withdraw the writ petition with the liberty to file a fresh one. The respondents' contentions, if any, are not recorded in the judgment excerpt. The core question before the Court was whether to grant the petitioner's request for withdrawal with liberty to refile.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:18332-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7375/2026 M/s Ajaymeru Float Glass Private Limited, F 246 Palra Riico Industrial Area, Ajmer, Rajasthan-305025 Through Its Director Shri Yash Goyal, S/o Shri Rajendra Kumar Goyal, Aged Around 29 Years, R/o Plot No. 84, Lions Lane Parvati Marg, Vaishali Nagar, Jaipur. ----Petitioner Versus 1. The Joint Commissioner, Office Of The Principal Commissioner, Central Goods And Services Tax, Cgst And Central Excise Commissionerate, N.c.r Building, Statue Circle, C-Scheme, Jaipur - 302005 2. The Additional Commissioner, Central Goods And Service Tax Commissionerate, Anti-Evasion Branch, Ncr Building, Statue Circle, C-Scheme, Jaipur-302005. 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001 Through Its Revenue Secretary 4. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005. ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak Ms. Shefali Sharma Mr. Shyam Sharma Ms. Mahi Yadav, AAG with Mr. Rohan Mittal HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order 30/04/2026 Learned counsel for petitioner wants to withdraw this writ petition with liberty to file fresh writ petition.

[2026:RJ-JP:18332-DB] (2 of 2) [CW-7375/2026] In that view of the matter, the instant writ petition is dismissed as withdrawn with liberty as aforesaid. Misc. application, if any, stands disposed of. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J CHETNA BEHRANI /43

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