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, the State of Rajasthan, the Dy. Commissioner, State Goods and Services Tax, and the 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 had already filed appeals in view of a notification dated November 2, 2023. The current writ petitions were filed in connection with these matters.
Held
The Court held that the writ petitions should be dismissed as withdrawn. The reasoning was based on the petitioner's explicit request to withdraw the petitions in order to pursue appeals that had already been filed. The Court granted the petitioner the liberty to pursue these appeals. The ratio decidendi is that when a petitioner seeks to withdraw a writ petition to pursue an alternative remedy that has already been initiated, the Court may grant such withdrawal, effectively dismissing the writ petition. The operative direction was the dismissal of the writ petitions as withdrawn, with the liberty to pursue the pending appeals.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's counsel sought to withdraw the petitions to pursue appeals that had already been filed. The Court had to decide whether to grant this withdrawal. The petitioner argued that they wished to pursue their appeals, implying that the writ petitions were no longer the appropriate forum or that the appeals offered a more suitable avenue for resolution. The respondents' arguments are not recorded in the judgment. The core question revolved around the Court's discretion to allow the withdrawal of writ petitions when alternative remedies, in the form of appeals, had already been availed by the petitioner.
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.