M/S. Padmavati Traders vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s. Padmavati Traders, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Union of India, the Chief Commissioner of Central Goods and Services Tax, the State of Rajasthan through its Chief Commissioner of State Goods and Service Tax, and the Assistant Commissioner, State Tax, Ajmer. The writ petition was filed challenging an unspecified order or action by the revenue authorities. The tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is not detailed. Subsequently, the petitioner filed an application (I.A. No.1/2026) seeking to withdraw the writ petition.
Held
The Court considered the application filed by the petitioner for withdrawal of the writ petition. For the reasons mentioned in the application, the Court allowed the application. Consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the merits of the original writ petition or the underlying GST dispute. The specific reasons for withdrawal are not detailed in the judgment. No other issues were decided, and no operative directions beyond dismissing the petition were issued.
Key Issues
1. Whether the application for withdrawal of the writ petition should be allowed? The petitioner argued that they wished to withdraw the writ petition. The respondents' contentions are not recorded in the judgment. No specific provisions of the CGST/SGST Act or Rules were discussed in relation to the withdrawal application. No circulars or precedents were cited by either party.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:10583-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12624/2025 M/s. Padmavati Traders O, Nareli Badliya Ki Sarhad, Madarpura, Gyanoday Nagar, Ajmer, Rajasthan, 305024 Through Its Proprietor Narendra Kumar Jain S/o Sh Bhag Chand Jain ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi
The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur
The State Of Rajasthan, Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan Ambedkar Circle Jaipur
The Assistant Commisioner, RJ318, Admn. State Tax, Ajmer. ----Respondents For Petitioner(s) : Mr. Mayank Vyas For Respondent(s) : Mr. Ajay Shukla HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 13/03/2026 An application (I.A. No.1/2026) has been filed for withdrawal of the writ petition.
For the reasons mentioned therein, the application is allowed. The writ petition is dismissed as withdrawn. (SHUBHA MEHTA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Riya/46
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.