M/S Umang Boards LTD vs. The Union Of INDIA
Held
The Court held that the petitioner was permitted to withdraw the petition. Consequently, the writ petition was dismissed as withdrawn. No specific legal provisions were discussed or interpreted in reaching this decision, as the matter was resolved based on the petitioner's request. The reasoning is straightforward: the petitioner sought to withdraw, and the Court granted this request. Therefore, the operative direction was the dismissal of the petition as withdrawn. No issues were expressly left undecided.
Facts
The petitioner, M/s Umang Boards Ltd., through its Whole Time Director Mr. Alok Kumar Dhanuka, filed a writ petition before the Rajasthan High Court. The respondents were the Union of India, the Commissioner of Central Goods and Service Tax, the Commissioner of Rajasthan Goods and Service Tax, and the Goods and Services Tax Network (GSTN). The specific tax period(s) and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to this petition is not elaborated upon.
Key Issues
The Court had to decide whether to permit the petitioner to withdraw the writ petition. The petitioner's counsel submitted that they may be permitted to withdraw the petition. The respondents' arguments, if any, are not recorded in the judgment. The core issue revolves around the petitioner's request for withdrawal of the case.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Misc. Writ Petition No. 4091/2019 M/s Umang Boards Ltd, Having Its Registered Address At 7-B Umanang House, Bharat Mata Path, Jamnalal Bajaj Marg, C-Scheme, Jaipur And Through Its Whole Time Director Mr. Alok Kumar Dhanuka Company Was Originally Incorporated As Umang Boards Pvt. Ltd. On 18Th Feb. 1999 Consequently Upon Converted Into Public Limited Company Named As Umang Boards Ltd. On 07-08-2018 (Certificate Enclosed) ----Petitioner Versus
The Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, North Block New Delhi.
The Commissioner, Central Goods And Service Tax, New Central Revenue Building, Statue Circle, Jaipur.
The Commissioner, Rajasthan Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur.
Goods And Services Tax Network (GSTN), East Wing, 4Th Floor, Word Mark, I, Aerocity, New Delhi. ----Respondents For Petitioner(s) : Mr. Ramesh Chandra Agarwal, Advocate For Respondent(s) : Mr. Kinshuk Jain, Advocate for CGST Department HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE CHANDRA KUMAR SONGARA Judgment / Order 30/07/2020 Learned counsel for the petitioner h
The judgment continues below.
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