M/S Aravali Cargo Movers PVT. LTD. vs. State Of Rajasthan

CW/7248/2025HC RajasthanGSTCNR RJHC02036502202523 May 2025Bench: AVNEESH JHINGAN,MUKESH RAJPUROHIT2 pages

AI SummaryRemanded

Facts

M/s Aravali Cargo Movers Pvt. Ltd. (the petitioner) filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included various State and Union tax authorities, including the Chief Commissioner of State Tax, Rajasthan, the Deputy Commissioner (Enforcement Wing), the Union of India, the Principal Commissioner (CGST), and several Assistant and Deputy Commissioners from different circles and wings. The specific tax period(s) and the exact order or action under challenge, as well as the amount in dispute, are not detailed in the provided text. The procedural history indicates that the petitioner's counsel argued the matter at length before the Court.

Held

The Court disposed of the writ petition as not pressed, granting the petitioner the liberty to raise all issues before the adjudicating officer. The Court further directed that in the event the petitioner files an appeal along with an application for condonation of delay, the appellate authority shall take into consideration the pendency of this writ petition before the High Court. The reasoning for disposing of the petition as not pressed is solely based on the petitioner's counsel's submission. No specific findings were made on any substantive GST issues, as the petition was withdrawn. The Court did not leave any issue expressly undecided, as the matter was concluded by the petitioner's withdrawal.

Key Issues

The Court had to decide whether to entertain the writ petition filed by M/s Aravali Cargo Movers Pvt. Ltd. The petitioner's counsel, after arguing at length, chose not to press the petition. The State and Union respondents were represented by their respective counsel. The core issue was the petitioner's decision to withdraw the petition and seek recourse before the adjudicating officer. The petitioner sought liberty to raise all issues before the adjudicating officer, and also requested that the pendency of the writ petition be considered by the appellate authority in case of a future appeal with a delay condonation application. The judgment does not record any specific arguments made by the respondents against the petitioner's request, other than their appearance.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:21733-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7248/2025 M/s Aravali Cargo Movers Pvt. Ltd., Having Principal Place Of Business At Moti Nagar, 43B, Gopalpura Bypass, Shri Natani Agency, Mansarovar, Jaipur, 302020 Having Gstn 08Aahca9436C1Zp Through Its Director Sapna Agarwal Wife Of Virendra Kumar Agarwal ----Petitioner Versus 1. State Of Rajasthan, Through The Chief Commissioner Of State Tax, Rajasthan Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 2. Deputy Commissioner, Circle-B, Enforcement Wing-Ii, State Tax, New Building, Kar Bhawan, Ambedkar Cirlce, Jaipur 3. Union Of India, Through Revenue Secretary Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001 4. The Principal Commissioner, Central Goods And Services Tax Commissionerate, New Central Revenue Building, Statue Circle, Jaipur 302005 5. Assistant Commissioner, Anti-Evasion, Rajasthan, Ward-Ii, Circle-I Kar Bhawan, Ambedkar Circle, Jaipur 6. The Deputy Commissioner, Circle-I, State Tax, Kar Bhawan, Jhalana, Jaipur, Rajasthan 7. The Assistant Commissioner, Ward-Ii, Circle-A, Enforcement Wing-Ist, Kar Bhawan, Ambedkar Circle, Jaipur, Rajasthan 8. The Assistant Commissioner B-I, Enforcement Wing-Ii, State Tax, Kar Bhawan, Ambedkar Circle, Jaipur, Rajasthan ----Respondents For Petitioner(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. CS Sinha with Mr. Dev Yadav Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG [2025:RJ-JP:21733-DB] (2 of 2) [CW-7248/2025] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

Order 23/05/2025 Learned counsel for the petitioner after arguing at length is not pressing this petition with liberty to raise all the issues before the adjudicating officer.

The petition is disposed of as not pressed with liberty as prayed for.

There is no doubt in eventuality of petitioner filing an appeal along with an application for condonation of delay, the appellate authority shall taken into consideration the pendency of this petition before this Court. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Chandan/15

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.