M/S Gvpr Engineers PVT. LTD. vs. The State Of Rajasthan
Original PDF →Facts
M/s GVPR Engineers Pvt. Ltd. filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petitioner is a private limited company. The respondents include the State of Rajasthan, the Principal Commissioner of Central Goods and Services Tax, the Principal Secretary of the Public Health Engineering Department, the Goods and Service Tax Council, the Additional Chief Engineer of the Water Resources Zone, the Executive Engineer of the Parwan Project Dam Division-II, and the Union of India through the Secretary, Ministry of Finance. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed.
Held
The Court held that the petitioner's request to withdraw the petition with liberty to file a fresh petition should be granted. The Court's reasoning is based on the petitioner's explicit request. No specific provisions of the GST Act or Rules were discussed in relation to the withdrawal. The Court granted the liberty as prayed for by the petitioner. No other issues were decided, and no specific findings on GST-related matters were made.
Key Issues
The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner argued for withdrawal with liberty to file a fresh petition. The respondents' arguments, if any, are not recorded in the judgment. The core issue revolves around the Court's discretion to allow a withdrawal of a pending writ petition and whether to grant the liberty sought by the petitioner.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:15071-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 99/2024 M/s GVPR Engineers Pvt. Ltd., Registered Office At #8-2-293/82/A, Plot No. 739-A, Road No. 37, Jubilee Hills, Hyderabad- 500033, Authorized Signatory Shri P. Uma Shanker, General Manger (Legal), GVPR Engineers Ltd. ----Petitioner Versus
The State of Rajasthan, Principal Commissioner, The Central Goods And Services Tax, NCRB, Statue Circle, Jaipur.
Principal Secretary, Public Health Engineering Department, Government Secretariat, Jaipur.
Goods And Service Tax Council, Through Its Secretary, Tower- II, 5th Floor, Jeevan Bharti Building, Janpath Road, Cannuaght Place, New Delhi.
Additional Chief Engineer, Water Resources Zone, Jaipur.
Executive Engineer, Parwan Project Dam Division-II, Jhalawar.
The Union Of India, Through Secretary Ministry of Finance, North Block New Delhi 110001. ----Respondents For Petitioner(s) : Ms. Anita Aggarwal, Advocate For Respondent(s) : Mr. Basant Singh Chhaba, AAG assisted by Mr. Avinash Choudhary, Advocate Mr. Ajay Shukla, Advocate HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 28/03/2024 At the outset, learned counsel for the petitioner seeks to withdraw the petition with liberty to file a fresh petition. Accordingly, this petition is dismissed as withdrawn with the liberty, as prayed for. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ Inder & Mohita/5
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.