Rambagh Golf Club vs. Union Of INDIA
Held
The Court, without making any observations on the merits of the review petition, considered the fact that the counsel for the respondents had no objection. Consequently, the review petition was dismissed as withdrawn. The petitioner was granted liberty to file a fresh petition to pursue the issues raised in the writ petition on merits. The Court did not decide on the substantive issues of the original writ petition or the validity of the petitioner's claim regarding the difference in subject matter between the writ petition and the CESTAT appeal.
Facts
The Rambagh Golf Club, through its Honorary Secretary, filed a review petition seeking to review an order dated February 15, 2022, passed in a Civil Writ Petition. The petitioner argued that the subject matter of the writ petition was different from an appeal already decided by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) against a show cause notice dated April 16, 2014. The petitioner sought to revive the writ petition to decide the issues raised on merits. After some argument, the petitioner sought permission to withdraw the review petition with liberty to file a fresh petition to pursue the issues on merits.
Key Issues
1. Whether the present review petition should be allowed to revive the Civil Writ Petition No. 2748/2020 for deciding the issues on merits, considering the petitioner's submission that the subject matter of the writ petition was different from a previously decided CESTAT appeal. Petitioner's contention: The petitioner argued that the appeal before CESTAT, concerning a show cause notice dated April 16, 2014, had a different subject matter than the writ petition. Therefore, the writ petition should be revived by reviewing the order dated February 15, 2022, to allow for a decision on its merits. The petitioner sought liberty to file a fresh petition to pursue the issues raised in the writ petition. Revenue's contention: The judgment records no specific argument from the respondents regarding the merits of the review petition, other than their counsel having no objection to the withdrawal.
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:15028-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Review Petition (Writ) No. 29/2022 In D.B. Civil Writ Petition No.2748/2020
Rambagh Golf Club, Bhawani Singh Road, Jaipur Registered Society Under The Act Of 1958 Through Its Honorary Secretary, Mr. Shiresh Sacheti, Duly Authorised To File The Present Writ Petition
Member Of Rambagh Golf Club, Bhawani Singh Road,jaipur, Through Its Honorary Secretary, Mr. Shiresh Sacheti ----Petitioners Versus
Union Of India, Through Revenue Secretary, North Block, Near India Gate, New Dehli-110001
The Chief Commissioner Of Central Excise And Services Tax And Cgst, Jaipur Zone, Ncrb Statue Circle, Jaipur (Raj.)-302005
The Central Registry, Cestat, 2, West Block , Rama Krishna Puram, New Delhi,delhi-110066 ----Respondents For Petitioner(s) : Mr. Daksh Pareek Mr. Arjun Singh For Respondent(s) : Mr. Kinshuk Jain, Sr. Standing Counsel for CBIC HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE SUDESH BANSAL Order 24/07/2023
The instant review petition has been filed seeking review of the order dated 15.02.2022 passed in D.B. Civil Writ Petition No.2748/2020. [2023:R
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