M/S A.N. Manufacturing PVT. LTD. vs. CBIC

CW/9503/2024HC RajasthanGSTCNR RJHC02046238202424 April 2026Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT2 pages

AI SummaryDismissed

Facts

The petitioner, M/s A.n. Manufacturing Pvt. Ltd., filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed against the CBIC and two Commissioners (Appeals). The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history that matters is that the petitioner's counsel sought to withdraw the writ petition. The petitioner requested liberty to raise all legal grounds in a separate pending appeal, D.B. Central/Excise Appeal No. 7/2024.

Held

The Court held that the writ petition is dismissed. The Court granted the petitioner the liberty to raise all legal grounds in D.B. Central/Excise Appeal No. 7/2024, as prayed for by the petitioner's counsel. The reasoning behind this decision is the petitioner's explicit request for withdrawal and the court's willingness to allow them to pursue their case through the designated appeal mechanism. The stay application filed in the writ petition was also disposed of. No specific issues regarding GST law were decided, as the petition was withdrawn. The Court did not expressly leave any issues undecided, other than those that would have been addressed had the writ petition proceeded.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to raise all legal grounds in a pending appeal (D.B. Central/Excise Appeal No. 7/2024)? Petitioner's argument: The petitioner, through its counsel, requested withdrawal of the writ petition with the liberty to pursue all legal grounds in the aforementioned appeal. No specific legal provisions or precedents were cited in support of this request within the provided text. Revenue/State's argument: The judgment does not record any specific arguments or contentions from the respondents (CBIC and Commissioners).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:17420-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9503/2024 M/s A.n. Manufacturing Pvt. Ltd., Having Registered Office In New Delhi At B-213 3Rd Floor, Block-B, Yojana Vihar, New Delhi- 110092 And Manufacturing Unit Situated At Plot No. F-90, Chopanki Industrial Area, Bhiwadi, Rajasthan Through Its Director Rakesh Kumar Gupta S/o Shri Hem Chand Gupta, Aged About 70 Years, Resident Of B-213, Third Floor, Yojna Vihar, Shakarpur Baramad, East Delhi, Shakarpur, Delhi, 110092. ----Petitioner Versus 1. Cbic, Through Its Chairman, Department Of Revenue, J- 684, 843, North Block, Central Secretariat, New Delhi, Delhi - 110001. 2. The Commissioner (Appeals), Central Excise And Customs And Goods And Services Tax, N.c.r. Building, Statue Circle, C-Scheme, Jaipur, Rajasthan - 302005. 3. The Commissioner (Appeals), Central Excise And Service Tax Commissionerate, A Block, Surya Nagar, Alwar, Rajasthan - 301001. ----Respondents For Petitioner(s) : Ms. Mahi Yadav assisted by Ms. Chelsi Agarwal. For Respondent(s) : Mr. Akshay Bhardwaj assisted by Mr. Mohit Kumar Soni. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order 24/04/2026 Counsel for the petitioner wants to withdraw this writ petition with liberty to raise all legal grounds in D.B. Central/Excise Appeal No.7/2024. [2026:RJ-JP:17420-DB] (2 of 2) [CW-9503/2024] In that view of the matter, this writ petition is dismissed, with liberty as prayed for.

The stay application stands also disposed of. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J MG/57

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.