M/S Aashi Enterprises vs. Union Of INDIA

CW/1467/2025HC RajasthanGSTCNR RJHC02007523202520 February 2025Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryDismissed

Facts

The petitioners, M/s Aashi Enterprises and M/s Aashi Impex, through their proprietor and Karta, Raj Kishore Agarwal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. 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 petition was filed challenging an order or action by the revenue authorities. During the pendency of the writ petition, an adjudicating order was passed.

Held

The Court held that the petitioners are permitted to withdraw the writ petition. The reasoning is based on the petitioner's submission that an adjudicating order has been passed during the pendency of the petition, and they wish to pursue their remedies against that order. The Court granted the liberty as prayed for by the petitioners. The operative direction is that the petition is dismissed as withdrawn with liberty to avail remedies in accordance with law. No specific issue was expressly left undecided, as the matter was resolved by allowing the withdrawal.

Key Issues

1. Whether the petitioners are entitled to withdraw the writ petition with liberty to avail remedies in accordance with law, given that an adjudicating order has been passed during the pendency of the petition? Petitioner's Argument: The learned counsel for the petitioners submitted that in view of the passing of the adjudicating order during the pendency of the petition, they seek permission to withdraw the petition with liberty to avail the remedy in accordance with law. Revenue's Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:7721-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1467/2025 1. M/s Aashi Enterprises, Having Its Registered Office At B- 85, Ganpati Paradise, Central Spine, Vidhyadhar Nagar Jaipur Through Its Proprietor Raj Kishore Agarwal. 2. M/s Aashi Impex, Having Its Registered Office At B-85, Ganpati Paradise, Central Spine, Vidhyadhar Nagar Jaipur Through Its Karta Raj Kishore Agarwal. ----Petitioners Versus 1. Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. 2. State Of Rajasthan, Through Principal Secretary, Department Of Finance, Secretariat, Jaipur. 3. 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 Petitioner(s) : Mr. Anupam Bhargava, Adv. For Respondent(s) : Mr. Palash Gupta, Adv. for Mr. Sandeep Pathak, Adv. Mr. Sandeep Taneja, AAG with Mr. Kartikeya Sharma, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order 20/02/2025

Learned counsel for the petitioners submits that in view of passing of adjudicating order during the pendency of the petition,

[2025:RJ-JP:7721-DB] (2 of 2) [CW-1467/2025] seeks permission to withdraw the petition with liberty to avail remedy in accordance with law.

This petition is dismissed as withdrawn with liberty, as prayed for. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Mohita/Chandan/45

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.