Tirupati Padmavati Steels PVT. LTD. vs. Union Of INDIA

CW/2115/2025HC RajasthanGSTCNR RJHC02011250202507 August 2025Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT1 pages
AI SummaryRemanded

Held

The Court allowed the petitioner's request to withdraw the writ petition. The decision was based on the petitioner's submission that amendments were required to the petition. Consequently, the Court dismissed the present Civil Writ Petition as withdrawn. Crucially, the Court granted the petitioner the liberty to file a fresh petition, as prayed for. No specific findings were made on the merits of the original petition, as it was withdrawn before substantive arguments could be heard. The operative direction was the dismissal of the petition with liberty to refile.

Facts

The petitioner, Tirupati Padmavati Steels Pvt. Ltd., through its Director Durgesh Garg, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the Union of India, the Additional Director of the Directorate General of Goods and Service Tax, the Assistant Commissioner (Anti-Evasion), and the State of Rajasthan. The petitioner sought to make amendments to the writ petition. The court was presented with the request to withdraw the petition with liberty to file afresh.

Key Issues

The primary issue before the Court was whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh one, given the stated need for amendments. The petitioner's counsel argued for withdrawal with liberty to refile, indicating that amendments were necessary for the proper adjudication of the case. The respondents' counsel did not present any arguments against this request, as the judgment records no opposition from their side. The court had to decide whether to allow this procedural request.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:30385-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2115/2025 Tirupati Padmavati Steels Pvt. Ltd., Shop No. 30, Near Capital Mall, Samtal Zone, Bhiwadi, Alwar, Rajasthan-301019 Through Its Director Durgesh Garg S/o Krishan Kumar Garg ----Petitioner Versus

1.

Union Of India, Through, Commissioner Of Central Excise, And Cgst, Ncrb, Statue Circle, Jaipur-I.

2.

The Additional Director, Directorate General Of Goods And Service Tax, Zonal Unit, Jaipur

3.

The Assistant Commissioner (Anti-Evasion), Central Goods And Service Tax, Division-B, A Block, Surya Nagar, Alwar-301001

4.

State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Circle-C, Bhiwadi-301019 ----Respondents For Petitioner(s) : Mr. Priyesh Kasliwal, Adv. For Respondent(s) : Mr. Bharat Vyas, AAG assisted by Mr. Harsh Vardhan Katara, Adv. Mr. Devesh Yadav, CGC along with Mr. Kunal Sharma, Adv. on behalf of Mr. R.D. Rastogi, ASG HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 07/08/2025 Learned counsel for the petitioner submits that certain amendments are required to be made in the writ petiti

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