M/S. Sunil Kumar And Company vs. The Union Of INDIA
Facts
The petitioner, M/s. Sunil Kumar And Company, through its sole proprietor Shri Sunil Kumar Gehlot, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The petition challenged an order or action passed by one or more of the respondents, which included various authorities under the Central Goods and Service Tax (CGST) regime. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is not detailed, other than the fact that the petition was filed. The petitioner subsequently filed an application seeking withdrawal of the writ petition.
Held
The Court accepted the petitioner's application for withdrawal of the writ petition. The reasoning was based on the petitioner's submission that a Government clarification issued on 6.10.2021 had rendered the petition unnecessary. The respondents did not oppose this application. Consequently, the High Court disposed of the writ petition as withdrawn. The ratio decidendi is that a writ petition can be withdrawn if the petitioner seeks to do so and the respondents do not object, especially when subsequent developments, such as government clarifications, have addressed the underlying issue. The operative direction was to dispose of the writ petition as withdrawn. All pending applications were also disposed of.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition in light of a clarification issued by the Government on 6.10.2021? (Question of law) Petitioner's contention: The petitioner argued that they should be allowed to withdraw the writ petition. They relied on a clarification issued by the Government on 6.10.2021, which presumably addressed the issue that formed the basis of the writ petition, rendering the challenge moot. Respondents' contention: The respondents, represented by their counsel, did not object to the petitioner's prayer for withdrawal of the writ petition. They did not present any arguments against the withdrawal.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2053/2021 M/s. Sunil Kumar And Company, Through Its Sole Proprietor (HUF Firm) Shri Sunil Kumar Gehlot S/o Shri Laxman Ram Gehlot, Aged About 37 Years, Water Works Road, Sojat City, District Pali. ----Petitioner Versus
The Union Of India, Through Its Principal Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi.
The Chief Commissioner, Central Goods And Service Tax And Central Excise, Jaipur Zone, Jaipur, Rajasthan
The Commissioner, Central Goods And Service Tax (CGST), Jodhpur
The Rajasthan Appellate Authority For Advance Ruling, Goods And Service Tax, NCR Building, Statue Circle, C Scheme, Jaipur.
The Rajasthan Authority For Advance Ruling, Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Near Rajasthan High Court, Jaipur. ----Respondents For Petitioner(s) : Mr. Aniket Tater for Mr. Manoj Bhandari For Respondent(s) : Mr. Hemant Dutt Mr. Uttam Khan for Mr. Ankur Mathur HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 15/03/2022 Counsel for the petitioner has filed an application seeking withdrawal of the writ petition
The judgment continues below.
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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.