M/S. Motisons Shares Private Limited vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s. Motisons Shares Private Limited, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the Union of India, the Chief Commissioner of Central Goods and Services Tax, the State of Rajasthan, the Deputy Commissioner, Circle-D, Jaipur II, and the Appellate Authority, State Tax. The specific tax period(s) 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. The amount in dispute is not stated.
Held
The Court held that the petitioner's prayer to withdraw the writ petition was granted. Based on the instructions received by the petitioner's counsel, the Court found no impediment to allowing the withdrawal. Consequently, the Civil Writ Petition was dismissed as withdrawn. No substantive issues concerning GST law, the actions of the revenue authorities, or the merits of any dispute were adjudicated upon. The reasoning was purely procedural, accommodating the petitioner's decision to withdraw the case. All pending applications, if any, were also disposed of as a consequence of the petition's dismissal.
Key Issues
The primary issue before the Court was whether to grant the relief sought by the petitioner in the writ petition. The petitioner, through its authorized signatory, prayed to withdraw the present petition upon instructions. The respondents, represented by counsel, did not appear to contest the withdrawal. No specific legal questions regarding GST provisions or the validity of any authority's action were argued or decided, as the petition was withdrawn before substantive arguments could be made. The Court's decision was solely based on the petitioner's request to withdraw.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:27384-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4735/2024 M/s. Motisons Shares Private Limited, Motisons Tower 5Th Floor, Sb-110 Lal Kothi, Tonk Road, Jaipur Through Its Authorized Signatory Mr. Ajaysaxena S/o Shri Krishna Bihari Saxena ----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.
Deputy Commissioner, Circle-D, Jaipur II, Ward Circle-D, Jaipur.
The Appellate Authority, State Tax, Kar Bhawan, Jaipur. ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya, Adv. With Mr. Mayank Vyas, Adv. Ms. Paridhi Jain For Respondent(s) : Mr. Yatharth Asopa, Adv. for Mr. R.D. Rastogi, ASG HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 22/07/2025 Counsel for the petitioner prays to withdraw the present petition upon instructions. In view thereto, the present Civil Writ Petition is dismissed as withdrawn. All pending application(s), if any, stands disposed of. (CHANDRA PRAKASH SHRIMALI),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/75
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.