M/S. Itnl Road Infrastructure Development Company Limited vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s. Itnl Road Infrastructure Development Company Limited, through its authorized signatory, filed a 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 Chairman of the Central Board of Indirect Taxes, and the Deputy Commissioner, Circle I Jaipur III State Tax. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this filing is not detailed.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The petition was dismissed as withdrawn, with liberty granted to the petitioner to file a fresh petition. The reasoning behind this decision is not elaborated upon in the judgment, but it signifies the Court's acceptance of the petitioner's request to discontinue the current proceedings with the option to re-initiate them later. No specific findings on the merits of the underlying GST dispute were made, as the case was disposed of on a procedural matter.
Key Issues
The Court had to decide whether to allow the petitioner's request to withdraw the writ petition with liberty to file afresh. The petitioner argued for withdrawal, seeking the liberty to refile the petition. The respondents' arguments, if any, are not recorded in the judgment. The core issue revolves around the court's discretion to permit withdrawal of a petition with liberty to file anew.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:14164-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17909/2024 M/s. Itnl Road Infrastructure Development Company Limited, Lic Jeevan Nidhi Building Ambedkar Circle Bhawani Singh Road Jaipur -302005 Through Its Authorized Signatory Prashant Agarwal S/o Om Prakash Agrawal ----Petitioner Versus
Union Of India, Through Revenue Secretary Finance Ministry Government Of India North Block President Estate 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
The Chairman, Central Board Of Indirect Taxes New Delhi
The Deputy Commissioner, Circle I Jaipur Iii State Tax Zonal Kar Bhawan Jhalana Jaipur ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya with Mr. Mayank Vyas & Ms. Paridhi Jain For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 24/03/2025 Learned counsel for the petitioner seeks permission to withdraw the petition with liberty to file afresh. The petition is dismissed as withdrawn with liberty as prayed for. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/150
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.