M/S Shree Sainath Stonex vs. The Additional Commissioner
Original PDF →Facts
The petitioner, M/s Shree Sainath Stonex, through its proprietor Smt. Rachna Agarwal, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents were the Additional Commissioner, Central Goods And Services Tax, the Additional Director, Directorate General Of Goods And Services Tax Intelligence, the Union of India, and the State of Rajasthan. 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 the filing of this writ petition is also not detailed.
Held
The Court held that the petitioner had prayed to withdraw the petition upon instructions, as an appeal had already been filed. Consequently, the Court dismissed the writ petition as withdrawn. The reasoning behind this decision is solely based on the petitioner's request to withdraw due to the pendency of an appeal. The operative direction was to dismiss the petition as withdrawn and dispose of all pending applications. No specific issues were decided on merits, and no principles of law were established for citation. The Court did not leave any issue undecided as the matter was withdrawn.
Key Issues
The Court had to decide whether to entertain the writ petition. The petitioner, represented by Mr. Sanjay Jhanwar, Sr. Adv., sought to withdraw the petition. The respondents were represented by Ms. Mahi Yadav, AAG, Mr. Rohan Mittal, Ms. Yuvika Pilania, AGC, and Mr. Kinshuk Jain. The judgment does not explicitly frame questions of law or mixed law and fact. The petitioner's contention was to withdraw the petition, stating that an appeal had already been filed. The respondents' arguments are not recorded in the judgment.
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. 3266/2026 M/s Shree Sainath Stonex, B-16 Marble Mandi, RIICO Industrial Area, Kishangarh, Ajmer, Rajasthan-305801 Through Its Proprietor Smt. Rachna Agarwal W/o Shri Anil Agarwal, Aged Around 45 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. Kinshuk Jain 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.
[2026:RJ-JP:12510-DB] (2 of 2) [CW-3266/2026] The petition is dismissed as withdrawn. All pending application(s) shall also stands disposed of. (SHUBHA MEHTA),J (SANJEEV PRAKASH SHARMA),ACTING CJ RIYA/11
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.