M/S Jawla Stonex vs. The Additional Commissioner, Central Goods And Services Tax
Original PDF →Facts
The petitioner, M/s Jawla Stonex, through its proprietor Smt. Lalita Agarwal, filed a writ petition before the Rajasthan High Court, Bench 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 provided text. The procedural history leading to this writ petition is also not detailed.
Held
The Court held that the petition was to be dismissed as withdrawn. The reasoning was based on the petitioner's counsel's submission that an appeal had already been filed, indicating that the petitioner intended to pursue the matter through the appellate route. Consequently, the Court allowed the prayer for withdrawal. The operative direction was the dismissal of the writ petition as withdrawn. All pending applications associated with the petition were also disposed of. No issues were expressly left undecided.
Key Issues
The Court had to decide whether to entertain the writ petition. The petitioner's counsel, upon instructions, prayed to withdraw the petition. The respondents were represented by their respective counsels. The petitioner argued for withdrawal of the petition because an appeal had already been filed. The judgment does not record any specific arguments made by the respondents in opposition to the withdrawal or on the merits of the case.
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. 3265/2026 M/s Jawla Stonex, F-270 A, 4Th Phase, Riico Industrial Area, Madanganj, Ajmer, Rajasthan-305801 Through Its Proprietor Smt. Lalita Agarwal W/o Shri Arun Agarwal, Aged Around 45 Years, R/o D-4 Dev Dungri Road, Vidya Sagar Colony, 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. 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.
[2026:RJ-JP:12510-DB] (2 of 2) [CW-3265/2026] The petition is dismissed as withdrawn. All pending application(s) shall also stands disposed of. (SHUBHA MEHTA),J (SANJEEV PRAKASH SHARMA),ACTING CJ RIYA/10
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.