Deem Construction Co. PVT. LTD. vs. State Of Rajasthan

CW/16408/2023HC RajasthanGSTCNR RJHC02064471202330 May 2025Bench: AVNEESH JHINGAN,ANAND SHARMA (V. J.)2 pages

AI SummaryDismissed

Facts

Deem Construction Co. Pvt. Ltd. (the petitioner) filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The respondents were the State of Rajasthan and various authorities from the Central Goods and Services Tax (CGST) Commissionerate, Jaipur, including the Principal Commissioner and Assistant Commissioner (Anti Evasion). The specific tax period(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided excerpt. The procedural history leading to the filing of the writ petition is also not elaborated.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court's decision was to dismiss the petition as withdrawn, granting the petitioner the liberty to pursue other remedies available under the law. Furthermore, the Court provided the petitioner with a three-month period to make a pre-deposit, if they so desired. This suggests that the withdrawal was permitted without prejudice to any future actions the petitioner might take, and that a financial commitment might be a prerequisite for availing those remedies. The Court also noted that all pending applications stood dismissed.

Key Issues

The primary issue before the Court was whether to permit the petitioner to withdraw the writ petition. The petitioner, through its counsel, sought permission to withdraw the petition with liberty to avail remedies in accordance with law. The Court had to decide whether to grant this request. The respondents, represented by their counsel, did not present any arguments against the withdrawal, as indicated by the absence of any stated contention from their side. The Court's decision would hinge on whether the petitioner's request for withdrawal was valid and whether granting it would prejudice the respondents or the legal process.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:22628-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16408/2023 Deem Construction Co. Pvt. Ltd., Through Its Director, Shri Naseem Qureshi, Having Its Registered Office At Aa-12, Jay Ambey Nagar, Near Pawana Restaurant, Gopalpura Mod, Tonk Road, Jaipur. ----Petitioner Versus 1. State Of Rajasthan, Through Finance Secretary First Floor, Main Building Gate No. 2 Government Secretariat, Jaipur, Rajasthan. 2. Principal Commissioner, Anti - Evasion Branch Central Excise Commissioner, Ncr Building, Statue Circle, C- Scheme, Jaipur Now Re-Designated As The Principal Commissioner, Central Goods And Services Tax Commissionerate, Jaipur, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur. 3. Assistant Commissioner, Anti - Evasion Branch Central Excise Commissioner, Ncr Building, Statue Circle, C- Scheme, Jaipur Now Re-Designated As Assistant Commissioner (Anti Evasion), Office Of The Principal Commissioner, Central Goods And Services Tax Commissionerate, Jaipur, New Central Revenue Building, Statue Circle, C-Scheme Jaipur. 4. Superintendent, Anti - Evasion Branch Central Excise Commissioner Ncr Building, Statue Circle, C-Scheme, Jaipur Now Re-Designated As Superintendent (Anti Evasion), Office Of The Principal Commissioner, Central Goods And Service Tax Commissionerate, Jaipur, New Central Revenue Building, Statue Circle, C-Scheme Jaipur. ----Respondents For Petitioner(s) : Mr. Suveer Gaur with Ms. Parneet Kaur For Respondent(s) : Mr. Ajay Shukla with Mr. Raghav Sharma & Mr. Pushpendra Badgoti [2025:RJ-JP:22628-DB] (2 of 2) [CW-16408/2023] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ANAND SHARMA

Order 30/05/2025

Learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to avail remedies in accordance with law.

The writ petition is dismissed as withdrawn with liberty as prayed for.

The petitioner is granted three months time to make pre-deposit, if so desired.

All pending application(s) stand dismissed. (ANAND SHARMA),J (AVNEESH JHINGAN),J Simple Kumawat /191

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.