M/S Noble Metalloys Private Limited vs. Union Of INDIA
Original PDF →Facts
The petitioners, M/s Noble Metalloys Private Limited and M/s Nandani Sales Corporation, filed a writ petition before the Rajasthan High Court. The respondents included the Union of India, the State of Rajasthan, the Principal Commissioner of Central Goods and Services Tax, Jaipur Zone, and the Additional Commissioner (Anti-Evasion), Central Goods and Services Tax, Jaipur Zone. 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 judgment excerpt. The procedural history leading to this writ petition is also not elaborated.
Held
The Court did not delve into the substantive issues of GST law. Instead, the learned counsel for the petitioners sought permission to withdraw the writ petition, citing subsequent developments. The Court granted this request, allowing the petitioners to challenge the final assessment order. Consequently, the writ petition was dismissed as withdrawn. No specific findings on any GST provisions were made, and the court's decision was based solely on the petitioner's request for withdrawal.
Key Issues
The court had to decide whether to entertain the writ petition. The petitioners sought to withdraw the writ petition due to subsequent developments, requesting liberty to challenge the final assessment order. The respondents were represented by counsel. The specific legal questions or contentions raised by either side regarding the GST provisions are not recorded in this excerpt, as the matter was resolved by a withdrawal.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:10043-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 1813/2025
M/s Noble Metalloys Private Limited, Having Its Registered Office At B-1, Central Spine, Vidhydhar Nagar, Jaipur, Rajasthan- 302039 Through Its Director Mr. Uma Shankar Agarwal
M/s Nandani Sales Corporation, Having Its Registered Office At D-28, Banke Bihari Industrial Area, Dhera, Jatawali, Chomu, Jaipur Through Its Authorised Signatory Mr. Uma Shankar Agarwal. ----Petitioners Versus
Union of India, through its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi.
State of Rajasthan Through Principal Secretary, Department of Finance, Secretariat, Jaipur.
The Principal Commissioner, Central Goods and Services Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur- 302005. 4. The Additional Commissioner (Anti-Evasion), Central Goods And Services Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur- 302005. ----Respondents For Petitioners : Mr. Vagish Kumar Singh Advocate with Mr. Anupam Bhargava Advocate and Ms. Sakshi Agarwal Advocate. For Respondents : Mr. Sandeep Pathak Advocate. Mr. Kartikey Sharma Advocate on behalf of Mr. Sandeep Taneja Additional Advocate General.
[2025:RJ-JP:10043-DB] (2 of 2) [CW-1813/2025] HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 06/03/2025
Learned counsel for the petitioners seeks to withdraw this writ petition in view of the subsequent developments with liberty to the petitioners to challenge the final assessment order.
Writ petition is dismissed as withdrawn with liberty, as prayed for. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI-ANU/10
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.