M/S. Devans Modern Breweries LTD vs. Union Of INDIA

WMAP/33/2025HC RajasthanGSTCNR RJHC02011625202522 April 2025Bench: AVNEESH JHINGAN,SHUBHA MEHTA2 pages

AI SummaryRemanded

Facts

M/s. Devans Modern Breweries Ltd. (the petitioner) filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. During the pendency of this petition, an order was passed pursuant to an impugned show-cause notice. The petitioner's counsel submitted that the writ petition was withdrawn because liberty to challenge the subsequent order was not specifically sought. The respondents did not raise serious objections to this submission. The Court was considering an application to modify a previous order.

Held

The Court modified its previous order dated 28.01.2025. The writ petition was dismissed as withdrawn. However, the Court granted liberty to the petitioner to avail remedies in accordance with law against the order that was passed in pursuance to the impugned show-cause notice. This decision acknowledges that the petitioner's original challenge was rendered moot by the subsequent order, but provides a pathway for them to challenge that new order through appropriate legal channels, rather than being precluded by the withdrawal of the initial writ petition. The application before the Court was disposed of.

Key Issues

1. Whether the writ petition, initially filed challenging a show-cause notice, should be dismissed as withdrawn when a subsequent order has been passed pursuant to that notice, and liberty to challenge the subsequent order was not explicitly sought at the time of withdrawal? Petitioner's Argument: The petitioner contended that the writ petition was withdrawn because an order had been passed in pursuance to the impugned show-cause notice during the pendency of the petition. They argued that liberty to challenge this subsequent order was not requested, implying a procedural oversight or a strategic decision to withdraw based on the new development. Respondents' Argument: The respondents' counsel raised no serious objections to the petitioner's submission regarding the withdrawal of the writ petition and the liberty to pursue remedies.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:16838-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Writ Miscellaneous Application No. 33/2025 M/s. Devans Modern Breweries Ltd, 28-B, 1A, Sona Apartment, Govind Marg, Adarsh Nagar, Jaipur, Rajasthan, 302004 Through Its Authorized Signatory Krishan Kumar Sharma S/o Shri Bhagchand Sharma. ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 3. The State Of Rajasthan Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. The Senior Intelligence Officer, Dggi, Jzu, Jaipur. 5. The Superintendent, Cgst And Central Excise Range-Xli, Division-I, Central Revenue Building, Sector-10, Vidhyadhar Nagar, Jaipur. 6. Tehsildar, Tehsil Sanganer, Address- Main Market Sanganer, Jaipur. ----Respondents For Petitioner(s) : Ms. Paridhi Jain with Mr. Nikhil Sharma for Mr. Pankaj Ghiya For Respondent(s) : Mr. Aditya Sharma for Mr. Sandeep Taneja, AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 22/04/2025

Learned counsel for the applicant submits that the writ petition was withdrawn as during the pendency of the petition the order in pursuance to the impugned show-cause notice was

[2025:RJ-JP:16838-DB] (2 of 2) [WMAP-33/2025] passed. The contention is that liberty to challenge the order was not asked for.

Learned counsel for respondent raises no serious objection.

The order dated 28.01.2025 is accordingly modified to the extent that the writ petition is dismissed with liberty to the petitioner to avail remedies in accordance with law against the order passed in pursuance to the impugned show-cause notice.

The application is disposed of. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J LAKSHYA/CHANDAN/3

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.