M/S. Makkhan Lal And Sons vs. Union Of INDIA

Held

The Court held that the petitioner was entitled to withdraw the writ petition with liberty to file separate petitions for each assessment order. The Court reasoned that the petitioner had sought to withdraw the petition at the current stage, and the respondents had not opposed this request. Therefore, the petition was dismissed as withdrawn with the liberty granted to the petitioner to file separate petitions for each distinct assessment order. No specific assessment orders or amounts in dispute were detailed in the judgment, nor were any specific provisions of the GST Act discussed in relation to the merits of any assessment.

Facts

The petitioner, M/s. Makkhan Lal And Sons, filed a writ petition before the Rajasthan High Court at Jaipur. The petition challenged various orders passed from time to time in different assessment proceedings. The respondents included the Union of India, the Chief Commissioner of Central Goods and Services Tax, the Chief Commissioner of State Goods and Service Tax, and the Joint Commissioner, State Tax, Circle-A, Bharatpur. The petitioner sought to withdraw the writ petition at the current stage.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file separate petitions for each assessment order? The petitioner argued that the writ petition had been filed assailing various orders passed from time to time in different assessment proceedings. Consequently, the petitioner sought to withdraw the instant writ petition with liberty to file separate petitions in respect of separate assessment orders. The respondents did not present any arguments against the withdrawal of the petition with liberty as prayed for.