M/S Shagun Packaging vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s Shagun Packaging, through its proprietor Mrs. Meena Ladha, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents included the Union of India, the Chief Commissioner of Central Goods and Services Tax, the State of Rajasthan, the Commissioner of Commercial Taxes Department, and the Assistant Commissioner, Ward - I, Circle - L, Jaipur - Iii. The specific tax period and the exact order or action under challenge, as well as the amount in dispute, are not explicitly detailed in the provided text. The procedural history indicates that the petitioner's counsel argued the matter at length before withdrawing the petition.
Held
The Court noted that the learned counsel for the petitioner, after arguing the matter at length, was not pressing the petition. Consequently, the Court granted the petitioner liberty to apply under the Amnesty Scheme. The petition was disposed of as 'not pressed' with the aforementioned liberty. The Court did not delve into the merits of any specific GST provisions or the validity of any tax demand. The core decision was to allow the withdrawal of the petition with the specific liberty requested by the petitioner to pursue the Amnesty Scheme. No other issues were decided, and no specific sections of the CGST/SGST Act or Rules were discussed in relation to the merits of the case.
Key Issues
1. Whether the petitioner is entitled to pursue remedies under the Amnesty Scheme, given the current writ petition's status? Petitioner's Argument: The petitioner's counsel, after arguing at length, sought to withdraw the petition with the liberty to apply under the Amnesty Scheme. This implies a desire to avail the benefits of the scheme, suggesting a potential issue regarding eligibility or the process of applying under it, especially in light of the ongoing writ proceedings. Revenue/State's Argument: The judgment does not record any specific arguments made by the respondents. However, their presence as respondents indicates their opposition or stance on the petitioner's claims, which would have been addressed had the petition not been withdrawn.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:21597-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17335/2024 M/s Shagun Packaging, 49-A, Agarsen Nagar, Boaring Crossing Alwar Road, Jhotwara, Jaipur - 302012, Through Its Proprietor Mrs. Meena Ladha D/o Shri Kanhaiya Lal Saboo Aged 55 Years R/o 11-A, New Colony, Kalwar Road, Chandani Chowk, Jhotwara, Jaipur ----Petitioner Versus
Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001. 2. Chief Commissioner, Central Goods And Services Tax, Jaipur Zone, Ncr Building, Statute Circle, C Scheme, Jaipur.
State Of Rajasthan, Through Its Finance Secretary, Finance Department, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur-302005. 4. Commissioner, Commercial Taxes Department, (Rajasthan Goods And Service Tax Department), Kar Bhawan, Ambedkar Circle, Bhawanisingh Road, Jaipur
Assistant Commissioner, Ward - I, Circle - L, Jaipur - Iii, Commercial Taxes Department, 120, Bsnl Bhawan, Lalkhoti Tonk Road, Jaipur ----Respondents For Petitioner(s) : Mr. Akshay Sharma for Mr. Dheeraj Kumar Palia For Respondent(s) : Mr. Sandeep Taneja, AAG with Ms. Kinjal Surana, AGC Mr. Naresh Gupta HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 22/05/2025
[2025:RJ-JP:21597-DB] (2 of 2) [CW-17335/2024] Learned counsel for the petitioner after arguing at length is not pressing this petition with liberty to apply under the Amnesty Scheme. The petition is disposed of as not pressed with liberty as prayed for. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Gaurav/39
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.