M/S Miraj Products Private Limited vs. Directorate General Of Goods And Services Tax Intelligence

CW/2353/2024HC RajasthanGSTCNR RJHC01011201202427 February 2024Bench: PUSHPENDRA SINGH BHATI,MUNNURI LAXMAN1 pages
AI SummaryDismissed

Facts

M/s Miraj Products Private Limited, through its authorized representative, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents included the Directorate General of Goods and Services Tax Intelligence and several banks (State Bank of India, ICICI Bank, Bank of Baroda). The specific tax period(s), the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided judgment. The procedural history is limited to the filing of the writ petition.

Held

The Court held that the petitioner, M/s Miraj Products Private Limited, had sought to withdraw the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No substantive legal principles were discussed or applied, and no specific provisions of the GST Act were interpreted. The decision was based solely on the petitioner's request to withdraw the case.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The sole question before the Court was whether the petitioner wished to proceed with the writ petition. The petitioner's counsel sought to withdraw the petition. The respondents did not present any arguments as the matter was resolved by the petitioner's request.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:9903-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2353/2024 M/s Miraj Products Private Limited, Having Registered Office At Miraj Campus, Nh-8, Uper Ki Oden, Nathdwara, Rajsamand, Rajasthan (313301), Through Its Authorised Representative Vinay Kant Ameta S/o Late Shri Shantilal Ameta Aged About 54 Years, R/o 75-76, Acharya Marg, Outside Chandpole, Udaipur, Do Hereby Solemnly State On Oath As Under - ----Petitioner Versus

1.

Directorate General Of Goods And Services Tax Intelligence, Through Its Additional Director General, Jaipur Zonal Unit, C-62, Sarojani Marg, C-Scheme, Jaipur (Raj.) - 302001

2.

State Bank Of India, Through Its Branch Manager, Branch - Madhuban

3.

Icici Bank, Through Its Branch Manager, Branch - Nathdwara

4.

Bank Of Baroda, Through Its Branch Manager, Branch - Nathdwara ----Respondents For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. Rajvendra Sarswat Mr. Deepak Lilawat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 27/02/2024

1.

Learned counsel for the petitioners seek to withdraw the present writ petition.

2.

Consequently, the present writ petition is d

The judgment continues below.

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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.