M/S Agarwal Stonex vs. The Additional Commissioner
Original PDF →Facts
The petitioner, M/s Agarwal Stonex, through its proprietor Shri Arun Agarwal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various authorities under the Central Goods and Services Tax (CGST) and the State of Rajasthan. The petition challenged an order or action passed by one of the respondent authorities, though the specific order, tax period, amount in dispute, and the authority that passed the order are not detailed in the provided text. The procedural history leading to the writ petition is not elaborated.
Held
The Court noted that the learned counsel for the petitioner, upon receiving instructions, prayed to withdraw the petition. Consequently, the Court dismissed the writ petition as withdrawn. No findings were made on the merits of any substantive issue, nor were any legal principles established or applied. The operative direction was solely to dismiss the petition as withdrawn. All pending applications associated with the writ petition were also disposed of as a consequence of the dismissal.
Key Issues
1. Whether the petitioner is entitled to maintain the present writ petition before this Hon'ble Court, given the availability of alternative remedies. The petitioner's counsel, upon instructions, sought to withdraw the petition. Therefore, no specific arguments were advanced by the petitioner regarding the substantive issues of the case. The respondents, represented by Ms. Mahi Yadav, AAG, and other counsel, were present. No arguments were recorded for the respondents as the petition was withdrawn before any substantive hearing on the merits.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:12510-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3263/2026 M/s Agarwal Stonex, B-16, Marble Mandi 3Rd Phase Riico Industrial Area, Kishangarh, Ajmer, Rajasthan - 305801 Through Its Propreitor Shri Arun Agarwal S/o Sada Lal Agarwal, Aged Around 49 Years, R/o D-4, Vidhyasagar, Dev Dungri Road, Madanganj, Kishangarh, Ajmer, Rajasthan-305801. ----Petitioner Versus
The Additional Commissioner, Central Goods And Services Tax, Cgst And Central Excise Commissionerate, N.c.r Building, Statue Circle, C-Scheme, Jaipur- 302005
The Additional Director, Directorate General Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojani Marg, C-Scheme, Jaipur- 302001. 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi- 110001 Through Its Revenue Secretary.
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. Sanjay Jhanwar, Sr. Adv. with Mr. Wilson Joy & Mr. Aditya Sharma For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal Ms. Yuvika Pilania, AGC Mr. Sandeep Pathak with Mr. Aditya Vyas Mr. Ajay Shukla with Mr. Shivam Sharma & Ms. Jyoti Sharma HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 25/03/2026 Upon instructions, learned counsel for the petitioner prays to withdraw the petition as the appeal has already been filed. The petition is dismissed as withdrawn.
[2026:RJ-JP:12510-DB] (2 of 2) [CW-3263/2026] All pending application(s) shall also stands disposed of. (SHUBHA MEHTA),J (SANJEEV PRAKASH SHARMA),ACTING CJ RIYA/8
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.