Shri Modi Levigated Kaolin Private Limited vs. State Tax Officer
Held
The Court held that the petitioner's counsel submitted that they do not wish to press the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No specific findings on GST provisions or substantive legal issues were made as the petition was withdrawn by the petitioner. The ratio decidendi is that a writ petition can be dismissed as withdrawn if the petitioner so desires. The operative direction was to dismiss the petition.
Facts
The petitioner, Shri Modi Levigated Kaolin Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various State Tax Officers and Commissioners within the Rajasthan Goods and Services Tax department. The writ petition was filed against an unspecified order or action by these authorities. The tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.
Key Issues
1. Whether the petitioner wishes to press the writ petition. The petitioner's counsel stated that they do not wish to press the writ petition. The respondents' arguments are not recorded as the matter was decided on the petitioner's submission.
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:13814-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5354/2022 Shri Modi Levigated Kaolin Private Limited, Registered At Neem Ka Thana, Near Railway Station, Sikar, 332713 Through Its Authorized Signatory Sh. Antariksh Modi S/o Anand Modi, Aged 35 Years, R/o D-46-B, Malviya Marg, C -Scheme, Jaipur Gpo, Rajasthan 302001 ----Petitioner Versus
State Tax Officer, Circle-B, Rajasthan Goods And Services Tax, Commercial Taxes Department, Sikar
Ac/cto Ward, Jaipur-I, Rajasthan Goods And Services Tax, Commercial Taxes Department , Jaipur, Rajasthan
State Tax Officer, Circle-Neem Ka Thana, Rajasthan Goods And Services Tax, Commercial Taxes Department, Neem Ka Thana
Ac/cto Ward, Jaipur-Iv, Rajasthan Goods And Services Tax, Commercial Taxes Department , Jaipur, Rajasthan
Commissioner, Rajasthan Goods And Services Tax, Kar Bhawan, Ambedkar Circle, C-Scheme, Bhawani Singh Rd, Jaipur, Rajasthan 302005 ----Respondents For Petitioner(s) : Mr. Wilson Joy For Respondent(s) : Mr. Shantanu Jugtawat HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 10/07/2023 Learned counsel for the p
The judgment continues below.
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