M/S Move N Talk vs. Union Of INDIA

CW/2820/2020HC RajasthanGSTCNR RJHC02012599202006 March 2025Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Move N Talk, through its proprietor Ramider Singh Makhija, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. This petition was detagged from other connected matters. The petitioner sought to withdraw the present petition. The respondents included various authorities from the Union of India and the State of Rajasthan, such as the Secretary, Finance Department, Government of India, the Chief Commissioner of Central Goods and Services Tax, and the Commissioner of State Goods and Service Tax.

Held

The Court permitted the petitioner to withdraw the writ petition. The Court explicitly stated that it was not commenting on the merits of the case. The petitioner was granted liberty to avail the benefit of an Amnesty Scheme, if available under the law. The petition was dismissed as withdrawn based on the petitioner's request. No specific provisions of the GST Act were discussed in relation to the merits of the case, as the matter was disposed of on the ground of withdrawal.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition. Petitioner's Argument: The petitioner, through its counsel, sought to withdraw the petition with the liberty to avail the benefit of an applicable Amnesty Scheme. Revenue/State's Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the petition. However, the court's order implies that the withdrawal was permitted.

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. 2820/2020 M/s Move N Talk, Shop No. 22-23, Pooniya Complex, Panchvati Circle, Raja Park, Jaipur (Raj.) 302004 Through Its Proprietor Ramider Singh Makhija S/o Satnam Singh Makhija. ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chairman, Gst Council, Government Of India, New Delhi. 3. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 4. The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 5. The Assistant Commissioner, Division-E, Range- Xxxiii, Central Goods And Services Tax, Jaipur. 6. The Assistant Commissioner, Circle-1, Jaipur, State Goods And Services Tax, Jaipur. ----Respondents For Petitioners : Ms. Paridhi Jain 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. 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. 2499/2024 and other connected matters.

[2025:RJ-JP:10275-DB] (2 of 2) [CW-2820/2020]

Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner 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 petitioner 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/140

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.