M/S Suncity Projects Private Limited vs. Union Of INDIA

CW/4518/2020HC RajasthanGSTCNR RJHC02022483202009 July 2020Bench: MAHENDAR KUMAR GOYAL2 pages
AI SummaryWithdrawn

Held

The Court held that the writ petition could be dismissed as withdrawn with liberty granted to the petitioners to file a fresh petition if the exigency so warrants. The reasoning is based solely on the request made by the petitioners' counsel. No substantive legal issues concerning GST were decided. The operative direction was to dismiss the petition as withdrawn with the stated liberty.

Facts

M/s Suncity Projects Private Limited and Varun Aggarwal (Petitioners) filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Union of India and various authorities under the Central Goods and Services Tax (CGST) department. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition.

Key Issues

1. Whether the petitioners are entitled to withdraw the writ petition with liberty to file a fresh petition if the exigency so warrants? Petitioner's Argument: The learned counsel for the petitioners sought to withdraw the writ petition with liberty to file a fresh one if the circumstances necessitated it. Revenue's Argument: The judgment does not record any specific argument from the respondents. The court's decision was based on the petitioner's request.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 4518/2020

1.

M/s Suncity Projects Private Limited, a Company incorporated under the provisions of the Companies Act, 2013 having its office at Jewel of India, J.L.N. Marg, Jaipur-302018. through its Authorized Signatory Mr. Manoj Narania.

2.

Varun Aggarwal S/o Shri. Subhash Agarwal, aged about 36 Years, address at Jewel of India, J.L.N. Marg, Jaipur- 302018 ----Petitioners Versus

1.

Union Of India, Through Chief Commissioner, Central Goods And Service Tax, NCRB, Statue Circle, Jaipur-01

2.

Superintendent, Cgst Range XXIII, Division E, Central Goods And Service Tax Department, Central Excise Building, Sector 10, Vidhyadhar Nagar, Jaipur.

3.

Assistant Commissioner, Division E, Central Goods And Service Tax Department, Central Goods And Service Tax, NCRB, Statue Circle, Jaipur-01 ----Respondents For Petitioner(s) : Ms. Ishita Rawat on behalf of Ms. Gunjan Pathak For Respondent(s) : HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL Order 09/07/2020 Learned counsel for the petitioners want to withdraw this writ petition with liberty to file fresh, if the exigency so warrants.

(2 of 2) [CW-4518/2

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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.