M/S Prem Kumar Khandelwal vs. Union Of INDIA

Facts

The petitioner, M/s Prem Kumar Khandelwal, through its proprietor, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Union of India and the State of Rajasthan, represented by their respective tax authorities, including the Assistant Commissioner (State Tax). The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition.

Held

The Court held that the petitioner's request to withdraw the Civil Writ Petition and seek liberty to file an appeal as provided under the Act is granted. The Court's reasoning is based on the petitioner's explicit request and the absence of any opposition from the respondents. The operative direction is that the Civil Writ Petition is dismissed as withdrawn with the liberty granted to the petitioner to file an appeal. The stay application, if any, stands disposed of. No specific issues regarding GST law were decided on merits.

Key Issues

1. Whether the petitioner is entitled to withdraw the present Civil Writ Petition and seek liberty to file an appeal as provided under the Act? Petitioner's Argument: The petitioner's counsel sought permission to withdraw the Civil Writ Petition and requested liberty to pursue the statutory remedy of appeal available under the relevant Act. Revenue/State's Argument: The judgment does not record any specific arguments from the respondents. However, the court's order implies that the respondents did not object to the withdrawal and liberty being granted.