Commissioner Of Central Excise vs. M/S INDIA Watch Parts Manufactures

CRW/20/2020HC RajasthanGSTCNR RJHC02033939202005 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA1 pages

AI SummaryDismissed

Facts

The petitioner, Commissioner of Central Excise, Jaipur-1 (presently Commissioner of Central Goods and Services Tax, Jaipur), filed a review petition before the Rajasthan High Court. The petition was against M/s India Watch Parts Manufactures. The petitioner sought to withdraw the petition based on a circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. Liberty was sought to revive the petition if the matter fell within an exception to the circular. The application for withdrawal was allowed, and the petition was dismissed as withdrawn.

Held

The Court allowed the application for withdrawal of the review petition. The Court reasoned that the petitioner sought withdrawal in view of the circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. The application for withdrawal was allowed for the reasons mentioned therein. The petition was dismissed as withdrawn with liberty to revive it as prayed for. The question of law was expressly kept open. The Court did not decide the substantive issues of the review petition itself, but rather the procedural request for withdrawal.

Key Issues

1. Whether the petitioner is entitled to withdraw the review petition in light of the circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs? The petitioner argued that the circular dated 06.08.2024 provides grounds for withdrawal of pending litigation. They sought to withdraw the present review petition in accordance with this circular, while reserving the liberty to revive it if the case falls under any specified exception. The revenue did not record any specific arguments against the withdrawal, but implicitly sought to rely on the circular for the withdrawal. The respondent (M/s India Watch Parts Manufactures) did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:9784-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Review Petition No. 20/2020 Commissioner Of Central Excise, Jaipur-1, New Central Revenue Building, Statue Circle, Jaipur-302005 (Presently Commissioner Of Central Goods And Services Tax, Jaipur, New Central Revenue Building, Statue Circle, Jaipur-302005) ----Petitioner Versus M/s India Watch Parts Manufactures, D-468-E, Road No.9A, Vkia, Jaipur. ----Respondent For Petitioner(s) : Mr.Kinshuk Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA

Order 05/03/2025

An application (I.A. No.1/2025) has been filed seeking withdrawal of the petition in view of the circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, however, liberty is sought for revival of the petition in case the matter falls within exception.

For the reasons mentioned therein, the application is allowed.

The petition is dismissed as withdrawn with liberty as prayed for. The question of law is kept open. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Monika/108

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.