M/S Choudhary Metals vs. Chief Commissioner

CW/2405/2025HC RajasthanGSTCNR RJHC02013118202517 February 2025Bench: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR1 pages

AI SummaryDismissed

Facts

The petitioner, M/s Choudhary Metals, through its proprietor Laxman Choudhary, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Chief Commissioner, Central Goods And Service Tax Department, the Deputy Director, Directorate General Of GST Intelligence, and the Deputy/Assistant Commissioner, Central Goods And Services Tax Division-A. The petitioner sought to challenge an action by the respondents. The specific tax period and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to the filing of the writ petition is also not elaborated.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner the liberty to file a fresh petition with better particulars. The reasoning behind this decision is not explicitly detailed beyond acknowledging the petitioner's request and the stated grounds for withdrawal. The Court's order implies that the petitioner's desire to present a more substantiated case, particularly regarding the alleged failure of the respondents to provide necessary documents before proceeding, was accepted. The petition was formally dismissed as withdrawn with the liberty granted as prayed for. No specific issues of GST law were decided, and the operative direction was to permit withdrawal and refiling.

Key Issues

The primary issue before the Court was whether the petitioner should be granted permission to withdraw the writ petition. The petitioner's counsel sought permission to withdraw the petition with liberty to file a fresh one. The stated reason for this request was to provide better particulars to substantiate the petitioner's claim that the respondents were proceeding further without deciding the issue of supplying relied-upon documents. The petitioner's argument, as presented by their counsel, was that they needed to provide more detailed information to demonstrate the respondents' alleged premature action. The respondents' arguments are not recorded in the provided judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:6833-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2405/2025 M/s Choudhary Metals, Having Registered Office At C-8, Manu Vihar, VKIA, Jaipur-302013 Through Proprietor Laxman Choudhary S/o Shri Sadhuram Aged About 54 Years R/o E-166, Near Shiv Park, Ambabari, Jaipur, Rajasthan ----Petitioner Versus 1. Chief Commissioner, Central Goods And Service Tax Department, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur, Rajasthan. 2. Deputy Director, Directorate General Of GST Intelligence, Jaipur Zonal Unit, C-62, Sarojni Marg, C-Scheme, Jaipur, Rajasthan 3. Deputy/assistant Commissioner, Central Goods And Services Tax Division-A, CP-21 To 23, Road No. 1D, Vishwakarma Industrial Area, Jaipur, Rajasthan ----Respondents For Petitioner(s) : Mr. Ajay Chaudhary For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR

Order 17/02/2025 Learned counsel for the petitioner seeks permission to withdraw the petition with liberty to file fresh with better particulars to substantiate that inspite of making a request for supplying copy of the documents relied upon and without deciding that issue, the respondents are proceeding further.

The petition is dismissed as withdrawn with liberty as prayed for. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Sunita/7

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.