M/S Shree Sharma Steel Rolling Mills PVT LTD vs. Union Of INDIA
Held
The Court permitted the petitioners to withdraw the writ petition. The decision was based solely on the submission made by the learned counsel for the petitioners, who stated that they wished to withdraw the petition in light of Circular dated 22.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell). No independent analysis or reasoning by the Court on the merits of the case or the applicability of the Circular was recorded. The operative direction was to allow the withdrawal of the petition.
Facts
The petitioners, M/s Shree Sharma Steel Rolling Mills Pvt Ltd and its Director Ghasi Lal Sharma, filed a writ petition before the Rajasthan High Court. The respondents were the Union of India and the Principal Commissioner, CGST and Central Excise, Jaipur. The 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 leading to the writ petition is also not elaborated.
Key Issues
1. Whether the petitioners are permitted to withdraw the writ petition in view of Circular dated 22.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell)? Petitioner's contention: The learned counsel for the petitioners submitted that they may be permitted to withdraw the petition in view of the aforementioned Circular dated 22.08.2019. The specific grounds or arguments supporting this submission based on the Circular are not detailed. Revenue's contention: The judgment does not record any specific contention or argument from the respondents.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9845/2019
M/s Shree Sharma Steel Rolling Mills Pvt Ltd, 90 Abc Industrial Area, Jhotwara, Jaipur Through Director And Authorized Signatory Shri Ghasi Lal Sharma,
Ghasi Lal Sharma, Director M/s. M/s. Shree Sharma Steel Rolling Mills Pvt. Ltd. 90 Abc Industrial Area, Jhotwara, Jaipur ----Petitioners Versus
Union Of India, Through Revenue Secretary, North Block, New Delhi.
Principal Commissioner, Cgst And Central Excise Commissionerate, Ncrb, Statue Circle, C-Scheme, Jaipur (Raj.) ----Respondents For Petitioner(s) : Mr. Sameer Jain HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 12/12/2019 Learned counsel for the petitioners has submitted that he may be permitted to withdraw the petition in view of Circular dated 22.08.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell). Ordered accordingly. (NARENDRA SINGH DHADDHA),J (SABINA),J Anil Makwana /2
The judgment continues below.
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