Yogesh Sharma vs. State Of Rajasthan
Held
The Court held that the writ petition could be dismissed as withdrawn with liberty granted to the petitioner to file a fresh petition if the need arises. The reasoning was based on the fact that the respondents themselves had withdrawn the show cause notice that formed the subject matter of the writ petition. This withdrawal rendered the original challenge moot. The Court acknowledged the petitioner's request and the respondent's lack of objection. Consequently, the Court allowed the withdrawal of the writ petition with the liberty sought by the petitioner. No specific provisions of the GST Act were discussed in detail as the matter was resolved on procedural grounds.
Facts
The petitioner, Yogesh Sharma, representing M/s Devadu Hospitality And Management Services, filed a writ petition before the Rajasthan High Court. The petition challenged a show cause notice for the cancellation of their GST registration. During the pendency of the writ petition, the respondents, including the State of Rajasthan and various CGST authorities, withdrew the aforementioned show cause notice. The petitioner's counsel then sought permission to withdraw the writ petition, with liberty to file a fresh one if the need arose. The respondent's counsel did not object to this request.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition, given that the impugned show cause notice has been withdrawn by the respondents during the pendency of the proceedings? Petitioner's Contention: The petitioner argued that since the basis of the writ petition, the show cause notice for cancellation of registration, has been withdrawn by the respondents, the writ petition has become infructuous. Therefore, the petitioner sought to withdraw the petition with liberty to approach the court again if a similar situation or a new cause of action arises. Respondent's Contention: The respondent-State did not object to the petitioner's request for withdrawal of the writ petition with liberty to file a fresh one.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 14263/2021 Yogesh Sharma, Partner, M/s Devadu Hospitality And Management Services Aged About 59 Years, S/o Lt. Shri N.R. Deshbandhu R/o Plot No. 80, Scheme No. 1, Arya Nagar, Alwar, Rajasthan ----Petitioner Versus
State Of Rajasthan, Through Principal Secretary Department Of Finance, Government Secretariat, Jaipur
The Assistant/deputy Commissioner, CGST Division-G, Vidhyadhar Nagar, Jaipur-302039
Nishant Tomar, The Deputy Commissioner (Anti-Evasion) Cgst Commissionerate, Ncr Building Statue Circle, C- Scheme, Jaipur-302005
Superintendent Circle-A, Jaipur Ward, Circle-A, Jaipur Ward 2, Jaipur II, Rajasthan ----Respondents For Petitioner(s) : Mr. Daksh Pareek, Adv. For Respondent(s) : Mr. Kinshuk Jain, Adv. HON'BLE MR. JUSTICE ASHOK KUMAR GAUR Order 16/12/2021 Learned counsel for the petitioner submitted that the show cause notice for cancellation of registration challenged in the writ petition, has been withdrawn by the respondents, during pendency of the writ petition, and as such, he wants to withdraw the writ petition with liberty to file fresh, if need arises. Learned counsel
The judgment continues below.
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