M/S Tarun Alloys LTD vs. Union Of INDIA
Held
The Court allowed the application for withdrawal of the appeal (application no. 1/2024) based on the grounds mentioned therein. Consequently, the Civil Writ Petition filed by M/s Tarun Alloys Ltd. was dismissed as withdrawn. The Court did not delve into the substantive merits of the original writ petition or the underlying GST dispute. The reasoning for allowing the withdrawal is solely based on the petitioner's request and the Court's discretion to permit such withdrawals. The ratio decidendi of this judgment is that a High Court, in its writ jurisdiction, can allow a petitioner to withdraw their case upon filing a duly supported application, provided no compelling reasons exist to the contrary. The stay applications filed in the matter were also disposed of as a consequence of the petition being dismissed. No issues were expressly left undecided.
Facts
The petitioner, M/s Tarun Alloys Ltd., filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included various authorities from the Union of India and the Central Goods and Services Tax (CGST) department, along with RIICO Ltd. The writ petition was filed challenging an order or action by one of the respondent authorities, though the specific order, tax period, and amount in dispute are not detailed in this judgment. The procedural history leading to this hearing involves the filing of an application for withdrawal of the appeal (application no. 1/2024).
Key Issues
The primary issue before the Court was whether to allow the petitioner's application for withdrawal of the Civil Writ Petition. The Court had to decide if the grounds presented in application no. 1/2024 were sufficient to permit the withdrawal. The petitioner, through their counsel, sought to withdraw the petition. The respondents, represented by Mr. Ajay Shukla, did not appear to contest the withdrawal application, as indicated by the Court's order allowing the application without any recorded opposition. No specific legal provisions or precedents were discussed in relation to the withdrawal itself, as the matter was decided based on the application filed by the petitioner.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:41490-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11789/2023 M/s Tarun Alloys Ltd, A-905, Riico Industrial Area, Bhiwadi, District Alwar (Raj.) Through Its Director Mr. Pankaj Kumar Garg S/o Ramkumar ----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
Joint Commissioner (Ae), Central Goods And Service Tax, Commissionerate Alwar
Senior Regional Manager, Riico Ltd. Unit I, Bhiwadi, Distt Alwar
The Superintendent Central Excise And Cgst Range Xiv, Dhaba Complex, Bhiwadi ----Respondents For Petitioner(s) : Ms. Paridhi Jain on behalf of Mr. Pankaj Ghiya For Respondent(s) : Mr. Ajay Shukla HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 30/09/2024 The matter comes upon application(1/2024) for withdrawal of appeal. For the grounds mentioned in the application(1/2024), the same is allowed. Accordingly, the present Civil Writ Petition is dismissed as withdrawn.
[2024:RJ-JP:41490-DB] (2 of 2) [CW-11789/2023] Stay app
The judgment continues below.
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