Sayar Singh S/O Shri Hanuman Singh Shekhawat vs. Union Of INDIA

Held

The Court granted permission to the petitioner to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The reasoning for granting permission to withdraw is not elaborated upon in the judgment, but it is a procedural right available to a petitioner. The Court's decision is based solely on the petitioner's request. No specific findings on any substantive GST issues were made, as the matter was disposed of on a procedural ground. The ratio decidendi is that a petitioner has the right to withdraw their petition, and upon granting such permission, the court will dismiss the petition as withdrawn. No other issues were expressly left undecided.

Facts

The petitioner, Sayar Singh, an Inspector in the CGST Division-E, Behror, Alwar, Rajasthan, filed a writ petition before the Rajasthan High Court. The respondents were the Union of India through the Secretary, Ministry of Finance, Department of Revenue, and the Principal Commissioner of the Central Goods and Service Tax Commissionerate, Alwar. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself. The order under challenge is not explicitly stated, but the petition was filed by the petitioner against the respondents.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition. (Question of procedure) Petitioner's Contention: The learned counsel for the petitioner sought permission to withdraw the writ petition. Respondents' Contention: The judgment records no specific argument from the respondents regarding the withdrawal of the petition.