M/S Goyal Oil Product vs. Union Of INDIA
Held
The Court allowed the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file a further reply to the show cause notice within two weeks. The Court clarified that it had not expressed any opinion on the merits of the matter. The Court also issued procedural directions for the subsequent personal hearing, including advance notice and the provision of relevant judgments or orders to the petitioner to enable them to effectively respond. The ratio decidendi is that a petitioner can withdraw a writ petition to rectify procedural deficiencies or provide further information, subject to the Court's discretion and with liberty granted.
Facts
M/s Goyal Oil Product, the petitioner, filed a writ petition before the Rajasthan High Court. The petition was filed against the Union of India and various GST authorities. The petitioner sought to withdraw the petition to file a further reply to a show cause notice, as their earlier reply was only interim. The Court allowed the withdrawal with liberty to file a further reply within two weeks. The Court also directed that a personal hearing could be fixed after two weeks, with notice to be communicated at least five working days in advance. Additionally, the adjudicating authority was directed to provide a list of reported judgments or copies of unreported judgments it intended to rely upon during the personal hearing.
Key Issues
1. Whether the petitioner should be allowed to withdraw the writ petition with liberty to file a further reply to the show cause notice? Petitioner's Argument: The petitioner sought to withdraw the petition to file a more comprehensive reply to the show cause notice, as the initial reply filed was only interim. They requested liberty to do so. Revenue's Argument: The judgment does not record any specific argument from the revenue or state respondents regarding the withdrawal of the petition. The focus was on the petitioner's request and the Court's directions.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:28510-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10849/2025 M/s Goyal Oil Product, B-8, Nw2, Chandpole Anaz Mandi, Jaipur- 302001 Through Its Proprietor Sh. Harshit Goyal S/o Sunil Goyal ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi.
The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur.
The State Of Rajasthan, Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur.
The Additional Director, Dggi, Jaipur Zonal Unit, C- Scheme, Jaipur.
The Additional / Joint Commissioner Of Central Tax, Cgst Jaipur Commissionerate, Ncr Building, Statue Circle, C Scheme, Jaipur. ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya with Ms. Paridhi Jain & Mr. Mayank Vyas For Respondent(s) : Ms. Vartika Mehra Mr. Rakesh Choudhary HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE ANAND SHARMA Order 29/07/2025
After petition was heard for some time, counsel for petitioner sought leave to withdraw the petition with liberty to file a further reply to show cause notice since wha
The judgment continues below.
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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.