Prem Prakash Sharma S/O Late Shri Ramesh Chand Sharma vs. Union Of INDIA

CW/10630/2025HC RajasthanGSTCNR RJHC02059535202516 July 2025Bench: INDERJEET SINGH,ANAND SHARMA2 pages

AI SummaryRemanded

Facts

The petitioner, Prem Prakash Sharma, a retired Assistant Commissioner of CGST and Central Excise, filed a writ petition before the Rajasthan High Court. The respondents were various authorities of the Union of India, including the Revenue Secretary and the Chief Commissioner of CGST, Jaipur. The specific tax period or amount in dispute is not explicitly stated in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.

Held

The Court held that the writ petition is disposed of with liberty to the petitioner to challenge Clause 8.1 of the MACP Scheme. This decision was based on the petitioner's request and their reliance on Supreme Court judgments. The Court granted the liberty as prayed for by the petitioner. The reasoning for granting this liberty is implicitly linked to the petitioner's stated intention to pursue a challenge based on the cited Supreme Court precedents. The specific findings on the merits of Clause 8.1 of the MACP Scheme, or any GST-specific provisions, were not addressed as the petition was withdrawn. No issues were expressly left undecided, as the matter was disposed of based on the withdrawal request.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to challenge Clause 8.1 of the MACP Scheme? The petitioner argued that they wished to withdraw the writ petition to challenge Clause 8.1 of the MACP Scheme. They relied on judgments from the Hon'ble Supreme Court in the matters of The Director, Directorate of Enforcement & Anr. Vs. K. Sudheesh Kumar & Ors. (2022 (3) SCC 649) and Union of India & Ors. Vs. N.M. Raut & Ors. (2024 SCC Online 3873). The respondents' arguments are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:26500-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10630/2025 Prem Prakash Sharma S/o Late Shri Ramesh Chand Sharma, Aged About 66 Years, R/o 2/155, Vidhyadhar Nagar, Jaipur (Raj.) Retired On 31.01.2019 As Assistant Commissioner O/o Chief Commissioner, Cgst And Central Excise Zone Jaipur ----Petitioner Versus 1. Union Of India, Through The Revenue Secretary, Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, North Block, New Delhi- 110001 . 2. The Chief Commissioner, Central Goods And Service Tax, Jaipur, Ncrb, Statue Circle, C- Scheme, Jaipur - 302005 3. Additional Commissioner (Ccu), Central Excise And Service Tax, Jaipur Zone, Ncrb, Statue Circle, C- Scheme, Jaipur- 302005 4. Senior Accounting Officer, Pay And Account Officer, Central Board Of Excise And Customs, 3Rd Floor, Ncrb, Status Circle, C- Scheme, Jaipur-302005 ----Respondents For Petitioner(s) : Mr. Virendra Lodha, Senior Counsel assisted by Mr. Mukesh Agarwal. For Respondent(s) : Mr. Kinshuk Jain Senior Standing Counsel assisted by Mr. Jay Upadhyay & Mr. Sourabh Jain. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ANAND SHARMA

Order 16/07/2025 Defect(s) pointed out by the Office are waived. Learned senior counsel appearing on behalf of the petitioner wants to withdraw this writ petition with liberty to challenge Clause 8.1 of the MACP Scheme in view of the judgments passed

[2025:RJ-JP:26500-DB] (2 of 2) [CW-10630/2025] by the Hon’ble Supreme Court in the matter of The Director, Directorate of Enforcement & Anr. Vs. K. Sudheesh Kumar & Ors., reported in 2022 (3) SCC 649 as well as in the matter of Union of Inida & Ors. Vs. N.M. Raut & Ors., reported in 2024 Scc Online 3873. In that view of the matter, the writ petition is disposed of, with liberty, as prayed for. (ANAND SHARMA),J (INDERJEET SINGH),J MG/152

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.