Ms Chandru G Arora HUF vs. Deputy Commissioner And Anr
Held
The Court held that the petitioner's prayer for withdrawal of the writ petition should be allowed. The reasoning was based on the petitioner's explicit request to withdraw the petition with the liberty to apply under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court granted this liberty as prayed for by the petitioner. The operative direction was to dismiss the writ petition as withdrawn with liberty to the petitioner to pursue the alternative remedy under the aforementioned scheme. No specific issues regarding GST law were decided on merits as the petition was withdrawn.
Facts
The petitioner, M/s Chandru G Arora HUF, through its Karta Shri Chandru Arora, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Deputy Commissioner, CGST Division-H, Jaipur, and the Commissioner, CGST, Jaipur. The writ petition was filed challenging an order or action by the revenue authorities, though the specific order, tax period, and amount in dispute are not detailed in the provided text. The procedural history is limited to the filing of the writ petition.
Key Issues
The primary issue before the Court was whether to allow the petitioner's prayer for withdrawal of the writ petition. The petitioner sought to withdraw the petition with liberty to apply under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court had to decide if this withdrawal should be permitted, considering the scheme's availability. The petitioner's contention was that they wished to avail the benefits of the newly notified scheme. The respondent revenue authorities' stance on this prayer is 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. 8351/2018 M/s Chandru G Arora Huf, 104, Prithviraj Road, C-Scheme, Jaipur Through Its Karta, Shri Chandru Arora S/o Late Sh. Girdhari Lal Arora, aged about 70, R/o 104, Prithiviraj Road, C-Scheme, Jaipur. ----Petitioner Versus
Deputy Commissioner, Cgst Division-H, Sector-10, Vidhyadhar Nagar, Jaipur, Rajasthan.
Commissioner, Cgst, Jaipur Rajasthan, N.c.r. Building, Statue Circle, C Scheme, Jaipur-302005. ----Respondents For Petitioner(s) : Mr. Atul Saxena on behalf of Mr. Sanjay Jhanwar For Respondent(s) : Mr. N.S. Bhati on behalf of Mr. Anuroop Singhi HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE INDERJEET SINGH Order 18/12/2019
Learned counsel for the petitioner prays for withdrawal of the writ petition with liberty to apply under the scheme, namely, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, recently notified by the Department.
The writ petition is accordingly dismissed as withdrawn with liberty, as prayed for. (INDERJEET SINGH),J (INDRAJIT MAHANTY),CJ KAMLESH KUMAR /s-95
The judgment continues below.
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