M/S Kalyan Auto Sales vs. State Of Rajasthan

CW/2499/2024HC RajasthanGSTCNR RJHC02011987202406 March 2025Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL2 pages

AI SummaryDismissed

Facts

The petitioners, M/s Kalyan Auto Sales and Shri Chandra Dev Pareek, filed a writ petition before the High Court of Rajasthan, Bench at Jaipur. This petition was detagged from a larger group of connected matters. The petitioners sought to withdraw their petition. They requested liberty to avail the benefit of an amnesty scheme under the applicable law. The respondents included the State of Rajasthan, the Deputy Commissioner and Assistant Commissioner of Rajasthan Goods and Services Tax, the Goods and Services Tax Network, the Goods and Services Tax Council, and the Union of India.

Held

The Court allowed the petitioners to withdraw their writ petition. The dismissal was made without any comment on the merits of the case. The petitioners were granted liberty to avail the benefit of an amnesty scheme, if such a scheme was available under the law. The operative direction was to dismiss the petition as withdrawn with the specified liberty. No specific issues regarding GST provisions or amounts in dispute were decided, as the petition was withdrawn by the petitioners.

Key Issues

1. Whether the petitioners should be permitted to withdraw their writ petition with liberty to avail the benefit of an amnesty scheme? The petitioners argued that they wished to withdraw the petition to take advantage of an available amnesty scheme. The respondents did not appear to contest the withdrawal request, as the judgment notes the dismissal was 'without commenting upon the merits of the case'. The court was therefore primarily considering the procedural aspect of allowing a withdrawal with liberty to pursue an alternative remedy.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:10275-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 2499/2024 1. M/s Kalyan Auto Sales, 1 Neelkanth Colony, Ajmer Road, Vidhyut Nagar Corner, Jaipur, Rajasthan 302021 Through Authorized Signatory Shri Chandra Dev Pareek, S/o Shri Prabhu Dayal Pareek, Aged About 54 Years, R/o B 59, Lalpura Colony, Vansthali Marg, Jaipur-302001. 2. Shri Chandra Dev Pareek, S/o Shri Prabhu Dayal Pareek, Aged About 54 Years, R/o B 59, Lalpura Colony, Vansthali Marg, Jaipur-302001 ----Petitioners Versus 1. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005 2. The Deputy Commissioner, Rajasthan Goods And Services Tax, Ward-Ac/cto, Circle-B, Zone-Iii, Room No 421, Zonal Kar Bhawan, Jhalana, Jaipur, Rajasthan- 302004 3. The Assistant Commissioner, Rajasthan Goods And Services Tax, Ward-Ii, Circle-B, Jaipur Iii, Room No 421, Zonal Kar Bhawan, Jhalana, Jaipur, Rajasthan- 302004 4. Goods And Services Tax Network, Through Its Chairperson, Having Its Office At East Wing, 4Th Floor, World Mark-I, Aerocity, New Delhi-110037 5. Goods And Services Tax Council, Through Its Chairperson Union Finance Minister, Ministry Of Finance, North Block, New Delhi-110001. 6. Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001 ----Respondents For Petitioners : Mr. Wilson Joy Advocate. For Respondents : Mr. Rajendra Prasad Advocate General assisted by Ms. Harshita Thakral Advocate. Mr. Mayank Vyas Advocate on behalf of Mr. Bharat Vyas Additional Advocate General. [2025:RJ-JP:10275-DB] (2 of 2) [CW-2499/2024] HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL

Order 06/03/2025

This petition is detagged from D.B. Civil Writ Petition No. 2820/2020 and other connected matters.

Learned counsel for the petitioners seeks to withdraw this petition with liberty to the petitioners to avail the benefit of amnesty under the applicable Amnesty Scheme.

Without commenting upon the merits of the case, this petition is dismissed as withdrawn with liberty to the petitioners to avail the benefit of amnesty under the Amnesty Scheme, if available under the law. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI-ANU/139

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.