M/S Rakesh Sons vs. The Union Of INDIA
Held
The Court noted that the counsel for the petitioner explicitly stated that they did not want to press the present Civil Writ Petition. Consequently, the petitioner sought liberty to file the petition afresh if the occasion arises. The Court, in its order dated 12/08/2024, allowed this request. The petition was accordingly dismissed as withdrawn with the liberty granted to the petitioner as prayed for. The stay application and any pending applications were also disposed of. The reasoning behind this decision is solely based on the petitioner's expressed desire to withdraw and the court's concession to grant liberty to refile, rather than any adjudication on the merits of the case.
Facts
M/s Rakesh Sons, through its proprietor Shri Rakesh Gulati, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed against the Union of India and various authorities of the Central Goods and Services Tax (CGST) and Rajasthan Goods and Services Tax (RGST) departments. The specific order or action under challenge, the tax period(s) involved, the amount in dispute, and the procedural history leading to the writ petition are not detailed in the provided judgment excerpt. The petitioner was represented by Mr. Jaideep Malik, and the respondents were represented by Mr. Sandeep Pathak.
Key Issues
1. Whether the petitioner is entitled to withdraw the present Civil Writ Petition and seek liberty to file afresh if the occasion arises, in light of the submissions made by their counsel. Petitioner's Argument: The counsel for the petitioner stated that they do not wish to press the present Civil Writ Petition and requested liberty to file afresh if circumstances warrant it in the future. This indicates a strategic decision by the petitioner to withdraw the current petition rather than pursue it to a final decision on its merits. Revenue/State's Argument: The judgment does not record any specific arguments from the respondents regarding the petitioner's request to withdraw the petition. Their role in this context would typically be to respond to the petitioner's prayer for withdrawal.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:34162-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11190/2024 M/s Rakesh Sons, Having Its Principal Place Of Business At Subhash Colony, Madanganj, Kishangarh, Ajmer, Rajasthan- 305801, Through Its Proprietor- Shri Rakesh Gulati Son Of Late Sh. Ram Kishan Gulati, Aged 71 Years, Residing At House No. 157, Opp. D.a.v. School, Sector-14, Gurgaon, Haryana- 122001. ----Petitioner Versus
The Union Of India, Through Finance Secretary, North Block, Central Secretariat, New Delhi- 110001. 2. The State Of Rajasthan, Through Secretary, Department Of Commercial Taxes, Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.
The Assistant Commissioner, Central Goods And Services Tax, Division-K, Central Revenue Building, Opposite Sessions Court, Jaipur Road, Ajmer- 305001, Rajasthan.
The Superintendent, Central Goods And Services Tax, Range- Lii, Kishangarh, A-1, Laxminarayan Vihar Colony, Opposite Central Bank Of India, Ajmer Road, Kishangarh, Rajasthan.
The Joint/additional Commissioner, Central Goods And Service Tax, Cgst And Central Excise Commissionerate, N.c.r. Building, Statute Circle, C- Scheme, Jaipur- 302005, Raj
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.