P. S. Infrabuild PVT. LTD. vs. Union Of INDIA
Original PDF →Facts
The petitioner, P.S. Infrabuild Pvt. Ltd., through its Director Prithvi Singh, filed multiple writ petitions before the Rajasthan High Court at Jodhpur. These petitions were directed against the Union of India and the State of Rajasthan, along with their respective GST authorities, including the Dy. Commissioner and Additional Commissioner (Appeals). The specific tax periods and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not detailed in the provided text. The procedural history indicates that the petitioner sought to withdraw these writ petitions.
Held
The Court held that the writ petitions were to be dismissed as withdrawn. The petitioner was granted liberty to pursue the appeals that they had already filed. This decision was made in light of the petitioner's stated intention to avail the appellate remedy, which was apparently facilitated or clarified by a notification issued on November 2, 2023. The Court did not delve into the merits of the underlying GST dispute or the validity of the orders passed by the GST authorities. The operative direction was the dismissal of the writ petitions with the liberty to proceed with the pending appeals.
Key Issues
The primary issue before the Court was whether the petitioner should be permitted to withdraw the writ petitions. The petitioner sought to withdraw the petitions to pursue appeals that had already been filed. This action was taken in view of a notification dated November 2, 2023. The Court had to decide whether to grant this withdrawal request. The petitioner's argument was based on their intention to pursue alternative remedies through appeals, as enabled by the aforementioned notification. The respondents' arguments, if any, are not recorded in the provided judgment excerpt.
AI-generated summary — verify with the full judgment below
[2024:RJ-JD:13578-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 15960/2023 P.s. Infrabuild Pvt. Ltd, Through Director Prithvi Singh S/o Shri Balwant Singh, Aged 51, Year, R/o Ward No. 29, Sector No.5, Nr- Jamamasjid, Nohar, Hanumangarh, Rajasthan. ----Petitioner Versus
Union Of India, Through Chief Commissioner, Cgst, Central Revenue Building, Statue Circle, Jaipur.
State Of Rajasthan, Through Commissioner, Sgst (Commerical Taxes Department) Kar Bhawan, Ambedkar Circle, Jaipur.
Dy. Commissioner, State Goods And Services Tax (Rajasthan), Sri Ganganagar.
Additional Commissioner (Appeals), State Gst, Mal Godam Road, Bikaner. ----Respondents Connected With D.B. Civil Writ Petition No. 15051/2023 P. S. Infrabuild Pvt. Ltd., Through Director Prithvi Singh S/o Shri Balwant Singh Aged 51 Years, R/o Ward No. 29, Sector No.5, Nr- Jamamasjid, Nohar, Hanumangarh, Rajasthan. ----Petitioner Versus
Union Of India, Through Chief Commissioner, Cgst, Central Revenue Building, Statue Circle, Jaipur.
State Of Rajasthan, Through Commissioner, Sgst (Commercial Taxes Department), Kar Bhawan, Ambedkar Circle, Jaipur.
Dy. Commissioner, State Goods And Services Tax (Rajasthan), Sri Ganganagar.
Additional Commissioner (Appeals), State Gst, Mal Godam Road, Bikaner. ----Respondents D.B. Civil Writ Petition No. 15053/2023 P.s. Infrabuild Pvt. Ltd., Through Director Prithvi Singh S/o Shri Balwant Singh, Aged 51 Years, R/o Ward No. 29, Sector No. 5,
[2024:RJ-JD:13578-DB] (2 of 3) [CW-15960/2023] Nr Jamamasjid, Nohar, Hanumangarh, Rajasthan. ----Petitioner Versus
Union Of India, Through Chief Commissioner, Cgst, Central Revenue Building, Statue Circle, Jaipur.
State Of Rajasthan, Through Commissioner, Sgst (Commercial Taxes Department), Kar Bhawan, Ambedkar Circle, Jaipur.
Dy. Commissioner, State Goods And Services Tax (Rajasthan), Sri Ganganagar.
Additional Commissioner (Appeals), State Gst, Mal Godam Road, Bikaner. ----Respondents D.B. Civil Writ Petition No. 15693/2023 P.s. Infrabuild Pvt. Ltd., Through Director Prithvi Singh S/o Shri Balwant Singh Aged 51 Years, R/o Ward No. 29, Sector No.5, Nr- Jamamasjid, Nohar, Hanumangarh, Rajasthan. ----Petitioner Versus
Union Of India, Through Chief Commissioner, Cgst, Central Revenue Building, Statue Circle, Jaipur.
Satate Of Rajasthan, Through Commissioner, Sgst (Commercial Taxes Department), Kar Bhawan, Ambedkar Circle, Jaipur.
Dy. Commissioner, State Goods And Services Tax (Rajasthan), Sri Ganganagar.
Additional Commissioner (Appeals), State Gst, Mal Godam Road, Bikaner. ----Respondents For Petitioner(s) : Mr. Rajiv Purohit. For Respondent(s) : Mr. Uttarm Singh for Mukesh Rajpurohit, Dy. S.G. Mr. Hemant Dutt. Mr. Sunil Bhandari.
[2024:RJ-JD:13578-DB] (3 of 3) [CW-15960/2023] HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 21/03/2024 Learned counsel for the petitioners seeks to withdraw the writ petitions to pursue the appeals, which have already been filed in view of notification 2nd of November, 2023. The writ petitions are dismissed as withdrawn with the liberty aforesaid. (MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ 17-a.asopa/-
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.