M/S Dhawan Box Sheet Containers PVT LTD vs. Union Of INDIA
Held
The Court held that the petitioner's prayer for withdrawal of the writ petition should be granted. The reasoning was based on the petitioner's explicit request to withdraw the petition to apply under the newly notified Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court found no impediment to allowing the withdrawal with liberty to the petitioner to pursue the aforementioned scheme. The ratio decidendi is that a petitioner can withdraw a writ petition if they wish to avail a subsequent beneficial scheme introduced by the government, provided no prejudice is caused to the respondents. The operative direction was to dismiss the writ petition as withdrawn with liberty as prayed for.
Facts
The petitioner, M/s Dhawan Box Sheet Containers Pvt Ltd, filed a writ petition before the Rajasthan High Court. The respondents were various authorities of the Union of India and the Central Goods and Services Tax (CGST) department. The specific tax period and the exact nature of the dispute or the order under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent prayer for withdrawal.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The sole question before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner argued for withdrawal to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The respondents did not appear to have raised any arguments against the withdrawal.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10001/2019 M/s Dhawan Box Sheet Containers Pvt Ltd, A-455, Industial Area, Chopanki Bhiwadi, District Alwar (Rajasthan) Through Their Director And Authorized Signatory, Sh. Vikram Kumar. ----Petitioner Versus
Union Of India, Through The Secretary To Ministry Of Finance (Department Of Revenue) Secretariat Jeevaan Deep, Paarliament Street, New Delhi.
The Commissioner Of Central Excise And Cgst, Jaipur, Ncr Building Statue Circle, C- Scheme, Jaipur.
Assistant Commissioner Central Excise And Cgst, Alwar Bye-Pass Road, Behror, Alwar.
The Superintendent Of Cgst, Central Goods And Service Tax, Range Xvi, Division-D, Bhiwadi, Commissionerate - Alwar ----Respondents For Petitioner(s) : Mr. Alok Kumar Kothari For Respondent(s) : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MOHAMMAD RAFIQ Order 11/11/2019
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.
(2 of 2) [CW-10001/2019]
The writ petition is accordin
The judgment continues below.
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