M/S. Synergy Bio-X vs. Union Of INDIA

CW/7446/2022HC RajasthanGSTCNR RJHC02038325202206 March 2025Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL2 pages

AI SummaryDismissed

Facts

The petitioner, M/s. Synergy Bio-X, through its proprietor Anubha Baheti, 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 writ petition. The reason for withdrawal was to avail the benefit of an applicable Amnesty Scheme. The respondents were the Union of India and various GST authorities, including the Chief Commissioner and Assistant Commissioner of Central Goods and Services Tax, and the Commissioner of State Goods and Service Tax.

Held

The Court held that the writ petition is dismissed as withdrawn. The petitioner is granted liberty to avail the benefit of an Amnesty Scheme, if such a scheme is available under the law. The Court explicitly stated that it was passing this order without commenting upon the merits of the case. Therefore, the primary decision was to allow the withdrawal of the petition, enabling the petitioner to pursue the alternative remedy of an amnesty scheme. No specific issues regarding GST law were decided on merits.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to avail the benefit of an Amnesty Scheme? Petitioner's Argument: The petitioner argued that they wished to withdraw the petition to take advantage of an Amnesty Scheme, implying that such a scheme would provide a more beneficial resolution than pursuing the current writ petition. Revenue's Argument: The judgment does not record any specific arguments from the respondents regarding the withdrawal of the petition. The court's order suggests that the respondents did not oppose the withdrawal or raise any objections to the petitioner availing the amnesty scheme.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:9971-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 7446/2022 M/s. Synergy Bio-X, D-552, Baheti Marg, Next To Laxmi Villa Apartment, Kabir Marg, Bani Park Jaipur - 302016 Through Proprietor Anubha Baheti W/o Sh. Rakesh Baheti ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 3. The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. The Assistant Commissioner, Central Goods And Services Tax, Zone-I, Circle-H, Jaipur (Rajasthan). ----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.

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.

[2025:RJ-JP:9971-DB] (2 of 2) [CW-7446/2022]

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/144

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.