Shivendra Mudgal S/O Mahendra Mudgal vs. The Commissioner, Central Goods And Service Tax
Held
The Court did not make any findings on substantive legal issues. Instead, the Court accepted the petitioner's submission that they did not wish to press the writ petition. Consequently, the Court dismissed the petition as withdrawn. The petitioner was granted liberty to approach the appropriate officer by filing an application under Section 30 of the CGST Act. No specific provisions of the CGST Act, other than Section 30, were discussed in relation to the substantive merits of the case. The Court's decision was based solely on the petitioner's request to withdraw the petition and pursue an alternative remedy.
Facts
The petitioner, Shivendra Mudgal, proprietor of Annapurna Infra, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included various authorities of the Central Goods and Services Tax (CGST) and the State of Rajasthan, along with the Union of India. The specific tax period(s) and the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to the writ petition is also not elaborated.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The petitioner's counsel informed the Court that they did not wish to press the present civil writ petition. The petitioner sought liberty to approach the appropriate officer by filing an application under Section 30 of the CGST Act. The respondents' arguments are not recorded as the petition was withdrawn before substantive arguments could be made.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:34968-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9713/2024 Shivendra Mudgal S/o Mahendra Mudgal, Aged About 26 Years, Proprietor Annapurna Infra, Having Principal Place Of Business At Ground Floor, Shop No. 4, Ward No. 27 Jaldhari Niwas, Ranisati Road, Near Dreamland Public School, Shitla Ka Bass, Sikar, Rajasthan (332001) ----Petitioner Versus
The Commissioner, Central Goods And Service Tax, Jaipur.
The Addional Commissioner (Appeals), Central Goods And Service Tax, Jaipur.
The Superintendent, Circle A, Sikar, Jaipur Iv, Ward-I, Gst Range-Xxxi, Sikar.
State of Rajasthan, Through The Principal Secretary, Ministry of Finance, Secretariat, Jaipur.
Union of India, Through Secretary, Ministry of Finance, Department of Revenue, New Delhi. ----Respondents For Petitioner(s) : Mr. Shailendra Singh For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Kapil Sharma & Ms. Kinjal Surana for respondents No.1, 2 & 5 HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 20/08/2024 Counsel for the petitioner does not want to press the present civil writ petition and seeks liberty to appro
The judgment continues below.
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