M/S Shree Balaji Industries Laxminarayanpuri vs. The Additional Commissioner
Original PDF →Facts
The petitioner, M/s Shree Balaji Industries, through its authorized signatory, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various authorities of the Central Goods and Services Tax (CGST) Commissionerate, Jaipur, the Union of India, and the State of Rajasthan. The writ petition was filed challenging an order or action passed by the revenue authorities. The specific tax period(s) and the amount in dispute are not explicitly recorded in the provided judgment excerpt. The procedural history leading to the filing of the writ petition is also not detailed.
Held
The Court held that the writ petition should be dismissed as withdrawn. The petitioner's counsel explicitly requested to withdraw the present writ petition with the liberty to file a fresh writ petition. The Court, considering this request, allowed the withdrawal. The operative direction was to dismiss the writ petition as withdrawn, granting the petitioner the liberty to file a fresh writ petition as prayed. No specific issues regarding GST law or the merits of the case were decided, as the petition was withdrawn before any substantive adjudication.
Key Issues
The primary issue before the Court was whether the petitioner should be allowed to withdraw the present writ petition. The petitioner sought to withdraw the petition with the liberty to file a fresh writ petition. The Court had to decide whether to grant this request. The petitioner argued for withdrawal with liberty to refile, implying a procedural necessity or strategic decision. The respondents, represented by the Senior Standing Counsel for CGST and the Additional Advocate General for the State, did not appear to have raised any specific arguments against the withdrawal in the provided excerpt. The Court's decision would hinge on its discretion regarding the withdrawal of a writ petition and the grant of liberty to file a fresh one.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:17078-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7306/2025 M/s Shree Balaji Industries Laxminarayanpuri, Ahead 3 Km From Road No. 14, Vki, Delhi Bye-Pass, Jaipur, Rajasthan-302012 Through Its Authorized Signatory Shri Jitendra Kumar Gupta, Proprietor, S/o Prahalad Kumar Gupta, Aged About 42 Years, R/o 143, Shyam Nagar Vistar, Benar Road, Jaipur, Rajasthan-302012 ----Petitioner Versus
The Additional Commissioner, Central Goods And Services Tax Commissionerate, Jaipur, N.c.r Building, Statue Circle, C-Scheme, Jaipur, Rajasthan.
The Joint Commissioner, Anti-Evasion, Central Goods And Services Tax Commissionerate, Jaipur, N.c.r Building, Statue Circle, C-Scheme, Jaipur, Rajasthan.
The Superintentdent, Anti-Evasion, Central Goods And Services Tax, Commissionerate, Jaipur, N.c.r Building, Statue Circle, C-Scheme, Jaipur, Rajasthan.
Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001. 5. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor Main Building, Governmnet Secretariat, Janpath, Jaipur, Rajasthan 302005 ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani, Advocate. For Respondent(s) : Mr. Chandra Shekhar Sinha, Senior Standing Counsel for CGST. Ms. Mahi Yadav, Additional Advocate General assisted by Mr. Rohan Mittal, Advocate. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 22/04/2026 Counsel for the petitioner wants to withdraw the present writ petition with liberty to file fresh writ petition.
[2026:RJ-JP:17078-DB] (2 of 2) [CW-7306/2025] In that view of the matter, this writ petition is dismissed as withdrawn with liberty as prayed. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J Tushar/118
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.