M/S. Sangam INDIA LTD. vs. Union Of INDIA
Held
The Court held that the petitioner should be granted permission to withdraw the writ petition. The reasoning was based on the petitioner's explicit request to pursue alternative statutory remedies. The Court found no impediment to allowing the withdrawal, as the petitioner sought to avail remedies available under the law. The ratio decidendi is that a party can withdraw a writ petition if they intend to pursue remedies available under the relevant statute. The operative direction was to dismiss the writ petition as withdrawn with liberty to the petitioner to avail appropriate remedies.
Facts
The petitioner, M/s. Sangam India Ltd., filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents included the Union of India, the Goods and Service Tax Council, and various CGST authorities. The writ petition was filed seeking certain reliefs, though the specific nature of the dispute or the tax period is not detailed in the provided order. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.
Key Issues
The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner argued that they wished to withdraw the petition to pursue remedies available under the relevant statute. The respondents' arguments are not recorded in the judgment. The core issue was whether to permit the withdrawal of the writ petition, thereby precluding further adjudication by the High Court in this instance.
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2320/2021 M/s. Sangam India Ltd., Chittorgarh Road, Bhilwara (Raj.), through its Authorized Signatory, Shri Arjun Agal, aged about 29 Years. ----Petitioner Versus
Union of India through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110001
Goods and Service Tax Council, through the Secretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi- 110001
Commissioner CGST and Central Excise Commissionerate, 142B, Hiran Mangri, Sector - 11, Udaipur (Rajasthan)
Superintendent, office of The Superintendent, CGST Range-XX, Division-E, Bhilwara, 43-A, Gandhi Nagar, Bhilwara, Rajasthan.
Additional Commissioner, Office of the Commissioner, Central Excise Duty and Gst Commissionerate , 142-B, Sector - 11, Hiran Magri, Udaipur - 313002 ----Respondents For Petitioner(s) : Mr. Kunal Kapoor and Mr. Karan Sachdev. Through video conferencing. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 08/03/2021 Learned counsel appearing for the petitioner seeks permission to withdraw the writ petition with lib
The judgment continues below.
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