M/S Jay Traders vs. Union Of INDIA
Held
The Court held that the petitioner was not pressing the writ petition at that stage. Consequently, the petition was disposed of as not pressed. The Court granted the petitioner the liberty to raise all the pleas that were intended to be raised in the writ petition before the Adjudicating Officer. The Adjudicating Officer was directed to proceed in accordance with the law. No specific findings were made on the merits of the case, as the petition was withdrawn. The judgment did not expressly leave any issue undecided, other than the substantive issues that would have been considered had the petition been pressed.
Facts
M/s Jay Traders, through its proprietor Sh. Rajendra Kumar Khandelwal, 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 Additional Joint Commissioner of Central Tax, CGST Jaipur Commissionerate, and the Additional Director, DGGI, JZU, Jaipur. The petition challenged an unspecified order or action passed by one of the revenue authorities. The specific tax period(s) and the amount in dispute were not recorded in the provided judgment excerpt. The procedural history leading to the writ petition was not detailed.
Key Issues
1. Whether the petitioner is entitled to raise all pleas before the Adjudicating Officer in the present writ petition? Petitioner's Contention: The petitioner, through their counsel, stated that they were not pressing the writ petition at this stage. They sought liberty to raise all the pleas that were intended to be raised in the petition before the Adjudicating Officer. Respondents' Contention: The judgment does not record any specific arguments or contentions made by the respondents. However, the court's order implies that the respondents did not object to the petitioner's request to withdraw the petition with liberty to approach the Adjudicating Officer.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:47703-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17595/2024 M/s Jay Traders, Plot No 30 Sonkhiya Farm House, Village Jaisalya Tehsil Amber, Jaipur Rajasthan, 302028 Through Its Proprietor Sh. Rajendra Kumar Khandelwal S/o Govind Narayan Khandelwal. ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi.
The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur.
The State Of Rajasthan, Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan Ambedkar Circle Jaipur.
The Additional Joint Commissioner Of Central Tax, Cgst Jaipur Commissionerate, NCR Building, Statue Circle, C Scheme, Jaipur
The Additional Director, DGGI, JZU, Jaipur. ----Respondents For Petitioner(s) : Ms. Paridhi Jain Mr. Nikhil Sharma for Mr. Pankaj Ghiya For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Nishant Sarraf Mr. C.S. Sinha with Mr. Mayank Kamwar HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 21/11/2024
Learned counsel for the petitioner is not pressing this petition at this stage with liberty to
The judgment continues below.
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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.