M/S. Aa.K Enterprises vs. State Of Rajasthan
Original PDF →Facts
The petitioners, Jai Ambey Engineering Works and M/s. Aa.k Enterprises, filed writ petitions before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petitions were filed against various authorities of the Union of India and the State of Rajasthan, including the Assistant Commissioner, Special Commissioner Cum Appellate Authority, and Commissioner of Commercial Taxes. The specific tax periods and the exact amounts in dispute are not detailed in the provided judgment excerpt. The procedural history leading to these writ petitions is not elaborated upon, other than the fact that they were presented before the High Court.
Held
The High Court considered the request made by the learned counsel for the petitioners. The Court granted the permission sought by the petitioners to withdraw their writ petitions. Crucially, the Court also granted them the liberty to file fresh petitions. This liberty was specifically for the purpose of challenging the vires of Section 107 of the CGST Act, 2017. The reasoning behind this decision is not elaborated upon in the provided excerpt, but the operative direction was to dismiss the writ petitions as withdrawn with the liberty as prayed for. No other issues were decided, and no part of Section 107 of the CGST Act, 2017 was discussed in detail.
Key Issues
The primary issue before the Court was the petitioners' request to withdraw their writ petitions. The petitioners sought permission to withdraw their current petitions with the liberty to file fresh petitions. This liberty was specifically requested to challenge the vires of Section 107 of the CGST Act, 2017. The Court was therefore called upon to decide whether to grant this permission for withdrawal and the associated liberty to file a fresh challenge. The petitioners argued for the withdrawal and liberty based on their intention to raise a constitutional challenge. The respondents' arguments, if any, regarding the withdrawal or the liberty sought are not recorded in the judgment.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:28255-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4778/2024 Jai Ambey Engineering Works, Through Its Proprietor Shrimati Pavitra Registered Office Shop No.70-71, Diwakari, Bhaktal Ki Chowk, Alwar, Rajasthan, 301001 ----Petitioner Versus
Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi 110001
Assistant Commissioner Circle-C, Alwar - Ward-I, Rajasthan, Alwar - Ward-I, Rajasthan
Special Commissioner Cum Appellate Authority, State Tax, Jaipur, Rajasthan
Commissioner Of Commercial Taxes, Commercial Tax Department, Government Of Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur 302001. 5. State Of Rajasthan, Through The Principal Secretary, Ministry Of Finance, Jaipur ----Respondents Connected With D.B. Civil Writ Petition No. 7798/2024 M/s. Aa.k Enterprises, Having Registered Office At R-Sf-75, 2Nd Floor, Capital Highstreet, Phool Bagh Chowk, Bhiwadi, Alwar, Rajasthan-301019 Through Proprietor Mr. Abhilash Sharma S/o Shri Krishan Avtar Sharma Aged 50 Years, R/o House No.p- 176A, Sanjay Nagar, Sector-23, Ghaziabad, Hapur, Uttar Pradesh-201001 ----Petitioner Versus
State Of Rajasthan, Through Its Finance Secretary, Finance Department, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur - 302005. 2. Assistant Commissioner Of State Tax, Commercial Taxes Department, Circle-A, Bhiwadi-Ward-I, Khairthal-Tijara, Rajasthan.
Additional Commissioner, Appellate Authority Of State Tax, Rajasthan, Jaipur, Commercial Taxes Department,
[2024:RJ-JP:28255-DB] (2 of 2) [CW-4778/2024] Kar Bhawan, Ambedkar Circle, Janpath, Jaipur.
Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal Mr. Hitesh Mishra For Respondent(s) : Mr. Sandeep Taneja,AAG for R2-3 Mr. Ajay Shukla with Mr. Raghav Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 08/07/2024 Learned counsel for the petitioners seek permission to withdraw the writ petitions with liberty to file fresh petition challenging the vires of Section 107 of CGST Act, 2017. The writ petitions are dismissed as withdrawn with liberty as prayed for.
(ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /12 & 14
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.