M/S. Sangam INDIA LTD. vs. Union Of INDIA
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be permitted to withdraw the writ petition with the liberty to file a fresh petition, if so advised. The reasoning behind this decision is implicitly that the passing of the final order by the assessing authority rendered the challenge to the show cause notice moot in its current form, and the petitioner wished to pursue further remedies based on the final order. The Court's operative direction was to dismiss the writ petition as withdrawn with the liberty granted. No specific issues regarding GST provisions were decided as the petition was withdrawn.
Facts
The petitioner, M/s. Sangam India Ltd., filed a writ petition before the Rajasthan High Court challenging a show cause notice dated May 28, 2020, issued by the Additional Commissioner, Central Excise & Good and Service Tax. During the pendency of this writ petition, the assessing authority proceeded to pass a final order. The petitioner's counsel then submitted that the petitioner be permitted to withdraw the writ petition with liberty to file a fresh one if advised, given the final order had been passed.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file a fresh petition, given that a final order has been passed by the assessing authority during the pendency of the writ petition. Petitioner's Contention: The petitioner argued that since the assessing authority has passed a final order, the current writ petition has become infructuous. Therefore, they sought permission to withdraw the petition with the liberty to file a fresh one if they deem it necessary. The petitioner relied on the principle that a party should be allowed to withdraw a case with liberty to refile when circumstances change during the pendency of the proceedings. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondents (Union of India, Goods and Services Tax Council, Commissioner CGST, and Superintendent CGST).
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5542/2020 M/s. Sangam India Ltd., Chittorgarh Road, Bhilwara (Rajasthan), 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. 2. Goods And Services Tax Council, Through The Secretariat, 5Th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110001. 3. 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. ----Respondents For Petitioner(s) : Mr. Aditya Singhi (Through VC) HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DEVENDRA KACHHAWAHA Order 19/11/2020 This writ petition is directed against the show cause notice dated 28.5.2020 issued by the Additional Commissioner, Central Excise & Good and Service Tax. Learned counsel appearing for the petitioner submits that during the pendency of the writ petition, the assessing aut
The judgment continues below.
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