M/S Rajdeep Auto Wheels PVT. LTD. vs. The Commissioner (Appeals)
Held
The Court held that the petitioner was permitted to withdraw the writ petition. The reasoning was based on the petitioner's submission that they were ready to pay the amount in question and intended to avail other appropriate remedies as per law. The operative direction was to dismiss the petition as withdrawn. No specific issues regarding GST law were decided, as the matter was disposed of on the petitioner's request for withdrawal.
Facts
The petitioner, M/s Rajdeep Auto Wheels Pvt. Ltd., filed a writ petition before the Rajasthan High Court. The petitioner sought to withdraw the petition. The respondents were the Commissioner (Appeals), Central Excise and CGST, Jaipur; the Assistant Commissioner of Central Goods and Service Tax Division-J, Ajmer; and the Superintendent of Central Goods and Service Tax Range-XLVI, Ajmer. 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 also not detailed.
Key Issues
The Court had to decide whether to permit the petitioner to withdraw the writ petition. The petitioner argued that they were ready to pay the amount in question and wished to pursue an alternative remedy. The respondents' contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13518/2020 M/s Rajdeep Auto Wheels Pvt. Ltd., Having its Office At 320, Bhunabai, Jaipur Road, Ajmer (Raj.) 305001 Through Its Director And Authorized Signatory, Kuldip Chandra s/o Laxmi Dutt, Aged 38 Years, Resident Of Nai Basti, Lohakhan, Pili Khan, Ajmer, Bhinay, Rajasthan-305001. ----Petitioner Versus
The Commissioner (Appeals), Central Excise And CGST, Jaipur.
The Assistant Commissioner Of Central Goods And Service Tax Division-J, Jaipur Road, Ajmer, Rajasthan.
The Superintendent Of Central Goods And Service Tax Range- XLVI, Ajmer, Rajasthan. ----Respondents For Petitioner(s) : Mr. Akarsh Mathur, Advocate with Ms. Charu Pareek, Advocate HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE CHANDRA KUMAR SONGARA Order 19/11/2020 Learned counsel for the petitioner submits that the petitioner is ready to pay the amount in question and has further submitted that he may be permitted to withdraw the petition to enable the petitioner to avail other appropriate remedy as per law. Dismissed as withdrawn. (CHANDRA KUMAR SONGARA),J (SABINA),J Satyendra/46
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.