Bharat Raj Punj S/O Late Shri Brij Raj Punj vs. Union Of INDIA

CRLMP/6003/2023HC RajasthanGSTCNR RJHC02075839202313 October 2023Bench: UMA SHANKER VYAS2 pages

AI SummaryRemanded

Held

The Court allowed the petitioner to withdraw the writ petition. The reasoning provided is that the petitioner sought to withdraw the petition and exercised their liberty to do so. Based on this liberty being exercised, the writ petition was disposed of. The court directed the registry to annex the vakalatnama to the court record, as requested by the petitioner's counsel. No specific finding was made on the merits of the criminal proceedings under the CGST Act, 2017, as the petition was withdrawn. The court did not delve into the discretion of prosecution under the penal provisions of the Act.

Facts

The petitioner, Bharat Raj Punj, filed a criminal miscellaneous petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petitioner sought to quash proceedings initiated under the CGST Act, 2017. The petitioner's counsel submitted that a vakalatnama had already been filed in the court. The court was requested to direct the registry to annex the vakalatnama to the record. The petitioner's senior counsel further argued that the petitioner wished to withdraw the writ petition, exercising their liberty to do so, in light of the inherent powers of the court under the CGST Act, 2017, concerning the discretion to prosecute under its penal provisions.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition, exercising their liberty to do so, given the context of criminal proceedings under the CGST Act, 2017? (Question of law) Petitioner's Arguments: The petitioner argued that they wished to withdraw the writ petition and sought liberty to do so. They relied on the inherent powers of the court and the discretion available under the CGST Act, 2017, regarding the prosecution of offenses. The petitioner's counsel also requested the court to direct the registry to annex the vakalatnama to the court record. Respondent's Arguments: The judgment does not record any specific arguments made by the respondent (Union of India) regarding the withdrawal of the petition or the merits of the case. The respondent was represented by counsel.

Sections Cited

CGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JP:29104] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 6003/2023 Bharat Raj Punj S/o Late Shri Brij Raj Punj, Aged About 45 Years, R/o B-20, Part-1, Greater Kailash, New Delhi. ----Petitioner Versus Union Of India, Through Superintendent/ Principal Commissioner, Central Goods And Services Tax And Central Excise Commissionerate, Alwar, Rajasthan. ----Respondent For Petitioner(s) : Mr. Kamlakar Sharma, Sr. Counsel assisted by Mr. Wilson Joy, Adv. Ms. Shreya Jhanwar, Adv. For Respondent(s) : Mr. Bhawani Shankar Sharma, PP Mr. Kapil Sharma, for UOI HON'BLE MR. JUSTICE UMA SHANKER VYAS

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