Raj Kumar Gupta S/O Ram Das Gupta vs. The Joint Commissioner

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The Court granted liberty to the petitioner to file an appeal against the impugned orders, if such an appeal were to be filed. The Court stipulated that if an appeal is filed, it should be filed within a period of one month from the date of the order. Furthermore, the Court directed that any such appeal, if filed, shall be considered and decided within a period of six months thereafter. The writ petition was accordingly dismissed as withdrawn with the liberty granted.

Facts

The petitioner, Raj Kumar Gupta, proprietor of M/s Goyal Savitri Industries, filed a writ petition before the Rajasthan High Court at Jaipur. The petition challenged certain orders passed by the revenue authorities. The respondents included the Joint Commissioner, State Tax, Circle-C Zone-III, Jaipur, the Union of India, the State of Rajasthan, and the Goods and Services Tax Council. The petitioner sought to withdraw the writ petition.

Key Issues

The primary issue was whether the petitioner should be permitted to withdraw the writ petition. The petitioner's counsel prayed for withdrawal with liberty to assail the impugned orders in appeal. The court had to decide whether to grant this liberty and dismiss the petition as withdrawn. The petitioner argued for withdrawal to pursue an alternative remedy, while the respondents' stance on the withdrawal request is not explicitly recorded in the provided text.