Ajmer Vidyut Vitran Nigam Limited vs. Joint Commisioner, Office Of The Commissiner

WRW/133/2024HC RajasthanGSTCNR RJHC02049875202424 March 2025Bench: AVNEESH JHINGAN,BHUWAN GOYAL2 pages

AI SummaryRemanded

Facts

The petitioner, Ajmer Vidyut Vitran Nigam Limited, filed a review petition before the Rajasthan High Court. The petition challenged an order passed by an adjudicating authority. The respondents were various authorities of the Central Goods and Service Tax (CGST) and the State of Rajasthan. The petitioner's counsel argued the matter at length. However, upon realizing that liberty had already been granted to challenge the order of the adjudicating authority, the petitioner decided not to press the current review petition. The court was informed that the petitioner intended to avail the remedies available against the adjudicating authority's order.

Held

The Court noted that the learned counsel for the petitioner, after arguing at length, realized that liberty had already been granted to challenge the order passed by the adjudicating authority. Therefore, the petitioner was not pressing the present review petition. The Court disposed of the petition as not pressed, granting the petitioner the liberty to avail the remedies against the order passed by the adjudicating authority. No specific findings were made on the merits of the case or the underlying GST dispute, as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the petitioner is entitled to press the present review petition when liberty has already been granted to challenge the order passed by the adjudicating authority? The petitioner's counsel, after arguing at length, realized that a liberty had already been granted to challenge the order passed by the adjudicating authority. Consequently, the petitioner was not pressing the present review petition. The revenue or State did not present any arguments as the petitioner withdrew their contention by not pressing the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:13000-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Review Petition (Writ) No. 133/2024 Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer- 305004 Through Assistant Accounts Officer (Taxation) Shri Ashok Gupta Being Duly Authorized. ----Petitioner Versus 1. Joint Commisioner, Office Of The Commissiner, Central Goods And Service Tax Audit Commissionerate, Jaipur, N.c.r. Building, Statue Circle, C- Scheme, Jaipur- 302005 2. The Additional/joint Commissioner, Central Goods And Service Tax, Commissionerate, Jaipur, New Central Building, Statue Circle, C-Scheme, Jaipur-302005 For Adjudication. 3. The Duputy/assistant Commissioner, Central Goods And Service Tax Audit Circle-C, Ajmer, Cgst Audit Commissionerate Jaipur, N.c.r. Building, Statue Circle, C- Scheme, Jaipur- 302005 For Issuance Of Drc-01 Of Paras 1 Of Audit Report No. 132/2021-22 Dated 11.04.2023. 4. The Deputy/assistant Commissioner (Tech), Central Goods And Service Tax Audit Commissionerate Jaipur N.c.r. Building, Statue Circle, C-Scheme, Jaipur- 302005 For Information. 5. The Deputy/assistant Commissioner, Central Goods And Service Tax Division-J, Ajmer, Cgst Commissionerate Jaipur N.c.r. Building, Statue Circle, C- Scheme, Jaipur- 302005 6. The Superintendent, Central Goods And Service Tax Range- Xlvi, Division-J, Ajmer, Cgst Commissionerate Jaipur- N.c.r. Building, Statue Circle, C- Scheme, Jaipur- 302005. 7. Union Of India, Ministry Of Finance, Department Of Revenue (Tax Research Unit), Room No.46, North Block, New Delhi- 110001 Through Revenue Secretary. 8. Rajasthan Electricity Regulation Commission, Vidhyut Viniyamak Bhawan, Sahkar Marg, Near State Motor Garage, Jaipur, Rajasthan- 302001 Through Chairman. [2025:RJ-JP:13000-DB] (2 of 2) [WRW-133/2024] 9. State Of Rajasthan, Through The Secretary, Finance Department, Government Secretariat, Jaipur-302005 ----Respondents For Petitioner(s) : Mr. Gunjan Pathak with Mr. Kanishk Singhal & Ms. Ishita Rawat For Respondent(s) : Mr. Ajay Shukla with Mr. Raghav Sharma Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL

Order 24/03/2025 Learned counsel for the petitioner after arguing at length realizing that liberty has already been granted for challenging the order passed by the adjudicating authority, is not pressing this petition with liberty to avail remedies against the order passed by the adjudicating authority.

The petition is disposed of as not pressed with liberty as prayed for. (BHUWAN GOYAL),J (AVNEESH JHINGAN),J Chandan/1

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.