M/S Shriram Pistons And Rings LTD. vs. Union Of INDIA

CW/2587/2019HC RajasthanGSTCNR RJHC02010364201929 July 2019Bench: MOHAMMAD RAFIQ,NARENDRA SINGH DHADDHA2 pages
AI SummaryWithdrawn

Held

The Court granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. No findings were made on any substantive legal or factual issues related to GST. The reasoning for the dismissal was solely based on the petitioner's expressed desire to withdraw the case. The operative direction was the dismissal of the petition as withdrawn. No issues were left undecided as the matter was concluded by the withdrawal.

Facts

The petitioner, M/s Shriram Pistons And Rings Ltd., filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The respondents included the Union of India, a Nodal Officer and Deputy Commissioner of the State Tax Department, and the Senior Vice President of the Goods and Services Tax Network. 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 and the subsequent request for withdrawal.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner's argument was that they wished to withdraw the petition. The respondents' position, as indicated by their appearance through counsel, was to respond to the petitioner's request. No specific legal provisions, circulars, or precedents were argued or relied upon by either party as the petition was withdrawn before any such arguments could be made.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2587/2019 M/s Shriram Pistons And Rings Ltd., Plot No. Sp-1-892 And 893, Riico Industrial Area, Pathredi Near Chopanki/bhiwadi, Distt. Alwar, Rajasthan -301707 (India), Through Mr. Sanjay Kumar,department Manager. ----Petitioner Versus

1.

Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110001

2.

Nodal Officer, Joint Commissioner, State Tax, Circle Special-Ii, Bhiwadi, Alwar, Rajasthan.

3.

Deputy Commissioner (Spl-Ii), State Tax Department, Bhiwadi-3011019, Alwar Rajasthan

4.

Senior Vice President, Goods And Service Tax Network, Worldmark 1, Aerocity, Indira Gandhi International Airport, New Delhi, Delhi 110037, India ----Respondents For Petitioner(s) : Mr. Yogendra Aldak on behalf of Mr. Sameer Jain For Respondent(s) : Mr. R. D. Rastogi, ASG with Mr. Anand Sharma Mr. Kinshuk Jain, Senior Standing Counsel for Central Goods & Service Tax(CGST) Mrs. Manjeet Kaur Mr. Akshay Bhardwaj Mr. Siddharth Ranka HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 29/07/2019 Learned counsel for the petitioner se

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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.