M/S Puran Auto Sales vs. Union Of INDIA
Held
The Court allowed the petitioner's request to withdraw the petition. The reasoning provided is simply that the learned counsel for the petitioner submitted that he may be permitted to withdraw the petition, and the Court then ordered it to be dismissed as withdrawn. There is no discussion of substantive legal issues or findings on any specific provisions of GST law. The operative direction was to dismiss the petition as withdrawn.
Facts
The petitioner, M/s Puran Auto Sales, through its partner Mahesh Chandar Bhamodia, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the Union of India, Goods and Service Tax Council, Goods and Service Tax Network, and the Assistant Commissioner Commercial Taxes, GST Range-XLII. The specific tax period and the order or action under challenge are not detailed in the provided judgment excerpt. The procedural history is limited to the petitioner's counsel submitting a request to withdraw the petition.
Key Issues
The Court had to decide whether to permit the petitioner to withdraw the writ petition. The petitioner's counsel submitted a request for withdrawal. The respondents' arguments are not recorded in the judgment excerpt. No specific provisions of the CGST Act or Rules are mentioned as being the subject of legal contention in this excerpt.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7754/2019 M/s Puran Auto Sales, J-21, Transport Nagar, Jaipur Rajasthan, Through Its Partner Mahesh Chandar Bhamodia. ----Petitioner Versus
Union Of India, Through Secretary Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi-110001. 2. Goods And Service Tax Council, Through Chairman, 5Th Floor Tower-II Jeevan Bharti, Building, Jan Path Road, Connaught Place, New Delhi-110001. 3. Goods and Service Tax Network, Through Chairman, East Win-g, IV Floor, World Mark-1, Aerocity, New Delhi-11037. 4. Assistant Commissioner Commercial Taxes, GST Range- XLII, Central Goods and Service Tax Department, Vidhyadhar Nagar, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Priyesh Kasliwal, Advocate on behalf of Mr. P.K. Kasliwal, 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 has submitted that he may be permitted to withdraw the petition. Dismissed as withdrawn. (CHANDRA KUMAR SONGARA),J (SABINA),J Mohita
The judgment continues below.
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