Rajeev Kumar S/O Awadhesh Kumar vs. Union Of INDIA
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The petitioners, Sandhya Singal and Rajeev Kumar, filed criminal miscellaneous petitions before the Rajasthan High Court, Bench at Jaipur. The respondent in both petitions was the Union of India, through the Senior Intelligence Officer of the Directorate General of Goods and Service Tax Intelligence (DGGI), Zonal Unit, Jaipur. The petitions were filed under the category of 'Criminal Miscellaneous Petition'. No specific tax period, amount in dispute, or the exact nature of the order or action under challenge by the DGGI is detailed in the provided text. The procedural history is limited to the filing of these petitions.
Held
The Court held that the criminal miscellaneous petitions filed by the petitioners were to be dismissed as withdrawn. This decision was based solely on the request made by the learned counsels for the petitioners to withdraw their respective petitions. The Court did not delve into the merits of the case or the underlying GST dispute. The reasoning was straightforward: if the petitioners wish to withdraw their petitions, the Court will grant their request and dismiss the petitions accordingly. There was no specific finding on any GST-related legal issue, as the case was concluded by the withdrawal. The operative direction was the dismissal of the petitions as withdrawn.
Key Issues
The primary issue before the Court was whether the criminal miscellaneous petitions filed by the petitioners should be allowed to be withdrawn. The Court had to decide on the consequence of the petitioners' request to withdraw their respective petitions. The petitioners argued for the withdrawal of their petitions. The respondent, Union of India, did not present any arguments against the withdrawal in the provided text. The judgment does not explicitly frame these as questions of law or mixed law and fact, nor does it name specific provisions of the GST Act or Rules that were the subject of contention, as the case was disposed of on the petitioners' request for withdrawal.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 1888/2023 Sandhya Singal W/o Mandeep Singal, Aged About 44 Years, R/o Wz-112, Lane No. 6, Virendra Nagar, Near Santoshi Mata Mandir, Janakpuri, B-1, West Delhi-110058. ----Petitioner Versus Union Of India, Through Senior Intelligence Officer, Directorate General Of Goods And Service Tax Intelligence ( Dggi) , Zonal Unit, Sarojini Marg, C-Scheme, Jaipur. ----Respondent Connected With S.B. Criminal Miscellaneous (Petition) No. 2775/2023 Rajeev Kumar S/o Awadhesh Kumar, Aged About 43 Years, R/o 132, Swarup Sadan, Plot No. 4, Sector 13, Dwarka, New Delhi- 110078. ----Petitioner Versus Union Of India, Through Senior Intelligence Officer, Directorate General Of Goods And Services Tax Intelligence ( Dggi), Jaipur Zonal Unit, Sarojini Marg, C-Scheme, Jaipur. ----Respondent For Petitioner(s)
For Respondent : : Mr. Tara Chand Sharma Ms. Gunjan Pathak Mr. Kinshuk Jain, for Union of India HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 22/03/2024 Learned counsels for the petitioners want to withdraw these criminal miscellaneous petitions.
Accordingly, these criminal miscellaneous petitions are dismissed as withdrawn. (ANIL KUMAR UPMAN),J ANAND TANWAR /666-667
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.