M/S Mithlia Durgs PVT. LTD. vs. Assistant Commissioner
Original PDF →Facts
The petitioner, M/s Mithlia Durgs Pvt. Ltd., through its authorized signatory, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents included the Assistant Commissioner, CGST and Central Excise, Udaipur, the Commissioner, Central Goods and Service Tax, Udaipur, the Customs Officer, Jawaharlal Nehru Custom House, Mumbai, and the Customs, Excise and Service Tax Appellate Tribunal. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner sought to withdraw the writ petition with liberty to file a fresh one.
Held
The Court held that the writ petition should be dismissed as withdrawn. The Court granted the petitioner the liberty to file a fresh petition as prayed for by their counsel. The reasoning behind this decision is not elaborated upon in the provided text, but it directly addresses the petitioner's request for withdrawal and liberty. The operative direction is the dismissal of the current writ petition with the specified liberty. No issues were expressly left undecided.
Key Issues
The primary issue before the Court was whether the petitioner should be permitted to withdraw the writ petition with liberty to file a fresh one. The petitioner's counsel requested this withdrawal. The respondents' contentions are not recorded in the judgment. The Court had to decide on the permissibility of such a withdrawal and the granting of liberty to file a fresh petition, considering the stage of the proceedings and any potential prejudice to the respondents.
AI-generated summary — verify with the full judgment below
[2024:RJ-JD:14816-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 16952/2022 M/s Mithlia Durgs Pvt. Ltd., having its office at F-70, Mewar Industrial Area Road No. 2, Udaipur (Raj.) through its authorized signatory Mr. Sanjay Jha S/o Pramod Jha, Director aged 43 Years, R/o H.No. 17, Sector 6, Hiran Magri, Udaipur (Rajasthan). ----Petitioner Versus
Assistant Commissioner, CGST and Central Excise, Udaipur, Rajasthan.
Commissioner, Central Goods and Respondent Service Tax, 142-B, Hiran Magri, Sector-11, Udaipur (Rajasthan).
Customs Officer, Jawaharlal Nehru Custom House, Nhava Sheva, Mumbai.
Customs, Exicse and Service Tax Appellate Tribunal, New Delhi through its Registrar, New Delhi. ----Respondents For Petitioner(s) : Mr. Vinay Kothari For Respondent(s) : Mr. Rajvendra Saraswat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 03/04/2024
Learned counsel for the petitioner wants to withdraw the instant writ petition with a liberty to file a fresh.
In view of the above, the instant writ petition is dismissed as withdrawn with the liberty as prayed for. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 84-BhumikaP & Dharmendra Rakhecha/-
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.