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

Original PDF →
CW/19733/2024HC RajasthanGSTCNR RJHC02109016202428 January 2025Bench: AVNEESH JHINGAN1 pages
AI SummaryDismissed

Facts

M/s. Devans Modern Breweries Ltd. (the petitioner) filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the Union of India, the Chief Commissioner of Central Goods and Services Tax, the State of Rajasthan, the Senior Intelligence Officer of DGGI, and the Superintendent of CGST and Central Excise. The specific tax period(s) and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided judgment excerpt. Similarly, the amount in dispute, if any, is not mentioned. The procedural history leading to the filing of the writ petition is also not elaborated.

Held

The Court held that the petitioner's request to withdraw the writ petition should be granted. The reasoning provided is that the learned counsel for the petitioner explicitly sought permission to withdraw the writ petition. Consequently, the Court dismissed the petition as withdrawn. There was no substantive legal issue concerning GST or tax law that the Court had to decide or adjudicate upon. The operative direction was to dismiss the petition as withdrawn, providing the petitioner with the relief of discontinuing the legal proceedings. No issues were expressly left undecided.

Key Issues

The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner, through their learned counsel, sought permission to withdraw the writ petition. The respondents' stance on the withdrawal request is not recorded in the judgment. No specific legal provisions, circulars, or precedents were discussed in relation to the withdrawal of the petition, as the matter was resolved based on the petitioner's request.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:3833-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19733/2024 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. ----Respondents For Petitioner(s) : Ms. Paridhi Jain for Mr. Pankaj Ghiya For Respondent(s) : Mr. Sandeep Taneja, AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 28/01/2025 Learned counsel for the petitioner seeks permission to withdraw the writ petition. The petition is dismissed as withdrawn. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J RIYA/84

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.