M/S. Vxa Global LLP vs. Union Of INDIA

Facts

The petitioner, M/s. Vxa Global Llp, through its partner Mrs. Madhu Singh, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the Union of India, the State of Rajasthan, the Principal Commissioner of Central Goods and Services Tax, the Joint Commissioner of State Tax, and the Office of Appellate Authority. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court held that the petitioner's request to withdraw the writ petition was granted. Consequently, the writ petition was dismissed as prayed for by the petitioner. The reasoning is straightforward: the petitioner, being the party that initiated the legal action, has the right to withdraw it. The Court acknowledged the petitioner's expressed wish and acted upon it. No specific legal provisions were discussed or relied upon by the Court in reaching this decision, as the matter was resolved based on the petitioner's request for withdrawal. The ratio decidendi is that a petitioner can withdraw their writ petition at any stage, and upon such withdrawal, the petition stands dismissed. The operative direction was the dismissal of the writ petition.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition? (Question of law) Petitioner's contention: The petitioner, through its counsel, expressed a desire to withdraw the writ petition. No specific legal arguments were presented in support of this request, beyond the stated intention to withdraw. Revenue/State's contention: The judgment does not record any specific arguments or contentions from the respondents regarding the petitioner's request to withdraw the petition. The respondents were represented by Ms. Mahi Yadav, Additional Advocate General.