M/S Hero Motocorp Limited vs. Union Of INDIA
Original PDF →Facts
M/s Hero Motocorp Limited, with its principal place of business in Neemrana, Alwar, Rajasthan, filed a writ petition before the Rajasthan High Court. The petition was filed against the Union of India, the Additional Commissioner, CGST Commissionerate, Alwar, the Central Board of Indirect Taxes and Customs, and the State of Rajasthan. The specific order or action under challenge and the tax period(s) involved are not detailed 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 petitioner, M/s Hero Motocorp Limited, was permitted to withdraw the writ petition. The Court's decision was based solely on the petitioner's request for withdrawal. As a result, the writ petition was dismissed as withdrawn. No findings were made on any GST-related issues, and no operative directions were issued beyond the dismissal of the petition. The specific reasons for the withdrawal are not recorded in the judgment. No issues were expressly left undecided as the matter was concluded by the withdrawal.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner, M/s Hero Motocorp Limited, through its authorized representative, sought to withdraw the petition. The respondents, Union of India and others, were represented by their respective counsels. No arguments were presented by either side on the merits of any GST-related dispute, as the petition was withdrawn at the outset.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:19839-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5078/2025 M/s Hero Motocorp Limited, Having Its Address At The Grand Plaza, Plot No 2 Nelson Mandela Road, Vasant Kunj Phase Ii, New Delhi, Delhi And Its Principal Place Of Business At Plot No. 101- 103, 104-107, 108-109, Nh-8, Delhi Jaipur Highway, Industrial Area, Phase-Ii, Neemrana, Alwar, Rajasthan-301705 Having Its Gst Registration No. 08Aaach0812J1Zw Through Its Authorised Representative Mr. Mukesh Mishra ----Petitioner Versus
Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, New Delhi
Additional Commissioner, Cgst Commissionerate, Alwar, Rajasthan, A Block Surya Nahar, Alwar, (Rajasthan)- 301001
Central Bord Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi Through Its Chairman
State Of Rajasthan, Through Chief Commissioner Of State Tax Commercial Taxes Department Kar Bhawan Ambedkar Circle Janpath Jaipur- 302005 ----Respondents For Petitioner(s) : Mr. Rohan Chatter For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Aditya Sharma Mr. Kinshuk Jain, Sr. Standing Counsel for CGST with Mr. Saurabh Jain HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 12/05/2025
Learned counsel for the petitioner seeks to withdraw the writ petition.
The writ petition is, accordingly, dismissed as withdrawn. (MUKESH RAJPUROHIT),J (MANINDRA MOHAN SHRIVASTAVA),CJ NAVAL Gandhi/Gaurav/55
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.