Ajanta Soya Limited vs. Union Of INDIA
Original PDF →Facts
The petitioner, Ajanta Soya Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed against the Union of India and various authorities of the State of Rajasthan, including the Commissioner of Goods and Services Tax, Alwar, and the Superintendent, Central Goods and Services Tax Range-XIV, Bhiwadi, Alwar. The specific order or action under challenge and the tax period(s) are not detailed in the provided excerpt. The procedural history indicates that the matter reached the High Court for adjudication.
Held
The Court held that since the petitioner explicitly wished to withdraw the writ petition, the petition should be dismissed as withdrawn. The reasoning is straightforward: a party has the right to withdraw their case if they no longer wish to pursue it. The Court accepted the petitioner's request and accordingly disposed of the writ petition. The stay application, which was ancillary to the main petition, was also disposed of as a consequence of the petition's dismissal. No other issues were decided, and no specific provisions of the GST law were discussed in relation to the merits of the case.
Key Issues
The primary issue before the Court was whether the writ petition should be allowed to proceed. The petitioner, Ajanta Soya Limited, through its counsel, expressed a desire to withdraw the present writ petition. The respondents, Union of India and State of Rajasthan and its GST authorities, did not present any arguments against the withdrawal, as their stance is not recorded in the order. Therefore, the Court had to decide on the consequence of the petitioner's request for withdrawal.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:19630-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3589/2020 Ajanta Soya Limited, Corporate Office At 12Th Floor, Bigjos Tower, Netaji Subhash Place, Wazirpur Distrcit Centre, New Delhi - 110034, Having Work Office At Sp-916, Phase-Iii, Industrial Area, Bhiwadi-301 019, Rajasthan, India Through Its Authorised Signatory Mahesh Gupta, Dy. Manager (Accounts) ----Petitioner Versus
Union Of India, Through Revenue Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi-11001. 2. State Of Rajasthan, Through Joint Secretary Finance Department (Tax Division), 1St Floor, Main Building, Government Secretariat, Jaipur - 302005. 3. Commissioner
Of Goods
And Service
Tax, Commissionerate Alwar, A Block, Surya Nagar, Alwar - 301001 (Raj.).
Superintendent, Central Goods And Services Tax Range- Xiv, Dhaba Complex, Bhiwadi, Alwar ----Respondents For Petitioner(s) : Mr. Daksh Pareek, Adv. HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 26/04/2024 Counsel for the petitioner wants to withdraw the present writ petition. Civil writ petition is accordingly, dismissed as withdrawn. Stay application stands disposed. (SHUBHA MEHTA),J (PANKAJ BHANDARI),J CHANDAN /4
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.