Balesar Kray Vikray Sahkari Samiti Limited vs. Union Of INDIA
Held
The Court held that the petitioner's counsel wished to withdraw the present writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No specific findings on any GST-related legal issues were made, as the petition was disposed of on the petitioner's request for withdrawal. The reasoning was solely based on the petitioner's stated intention to withdraw. The ratio decidendi for this order is that a High Court, in its writ jurisdiction, can dismiss a petition as withdrawn if the petitioner so requests. No specific operative directions were issued beyond the dismissal of the petition. No GST provisions were discussed or interpreted.
Facts
The petitioner, Balesar Kray Vikray Sahkari Samiti Limited, through its Manager, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents include the Union of India, the Commissioner (GST) Policy Wing, the Commissioner of State Tax (GST), the Assistant Commissioner of State Tax (GST), and the Goods and Services Tax Network. The specific tax period(s) and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided excerpt. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition.
Key Issues
The primary issue before the Court was whether to grant the relief sought by the petitioner in the writ petition. The petitioner's counsel indicated a desire to withdraw the petition. The Court had to decide whether to permit the withdrawal and consequently dismiss the petition. The petitioner argued for withdrawal of the petition. The respondents' arguments are not recorded in the provided text. The core question revolved around the Court's discretion to allow a withdrawal of a writ petition, particularly in light of the underlying GST matter.
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:39376-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2002/2021 Balesar Kray Vikray Sahkari Samiti Limited, Balesar, Rajasthan, Through Its Manager Rajendra Singh S/o Sri Shailu Singh, Aged About 31 Years, R/o Tehsil And Village Baroo, Baru, District Jodhpur, Rajasthan. ----Petitioner Versus
Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.
The Commissioner (Gst), Gst Policy Wing, Central Board Of Excise And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.
Commissioner, State Tax (Gst), New Central Revenue Building, Prithviraj Road, C Scheme, Statue Circle, Ashok Nagar, Jaipur, Rajasthan 302005. 4. Assistant Commissioner, State Tax (Gst), Circle-E, Commercial Taxes Department, Jodhpur.
Goods And Services Tax Network, Delhi, India Worldmark 1, East Wing, 4Th Floor, Aerocity, New Delhi 110037. ----Respondents For Petitioner(s) : Mr. Anil Bhansali For Respondent(s) : Mr. Rajvendra Sarswat Mr. Sandeep Bhandawat HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 17/11/2023 Learned counsel for the
The judgment continues below.
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