Ultratech Nathdwara Cement LTD. vs. Union Of INDIA
Facts
The petitioner, Ultratech Nathdwara Cement Ltd. (formerly Binani Cements Ltd.), filed a writ petition before the Rajasthan High Court at Jodhpur. The petition was directed against the Union of India, Goods and Services Tax Council, Chairperson of CBIC, Commissioner of State GST, and Deputy Commissioner, Commercial Tax Department. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition.
Held
The Court held that the writ petition could be disposed of as withdrawn with the liberty prayed for by the petitioner. The reasoning was based on the lack of objection from the respondents to the petitioner's request for withdrawal and the liberty to refile. The ratio decidendi is that a writ petition can be withdrawn with liberty to file a fresh petition if the respondents do not object. The operative direction was to dispose of the writ petition as withdrawn with the liberty granted.
Key Issues
The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner, through its counsel, sought liberty to withdraw the instant writ petition with the option to file a fresh writ petition in the future if the occasion arises. The respondents, represented by their counsel, did not object to this submission. The Court had to decide whether to allow the withdrawal with the requested liberty.
AI-generated summary — verify with the full judgment below
[2023/RJJD/003753] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 11823/2020 Ultratech Nathdwara Cement Ltd., (Formerly Known As Binani Cements Ltd.) Having Its Registered Office At Block D, 4Th Floor, 22 Camac Street, Kolkata - 700016, West Bengal Through Its Authorised Signtory Hemant Paliwal S/o Dr. Manohar Paliwal Aged About 52 Years, Presently Working As Vice President (F And A) Of The Petitioner, Village Adityanagar, Tehsil Pindwara District Sirohi- 307031. ----Petitioner Versus
Union Of India, Through The Joint Secretary, Department Of Revenue, Ministry Of Finance Having Its Office At Udyog Bhavan, New Delhi - 110 001
Goods And Services Tax Council, Having Its Office At 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110 001
Chairperson, Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, New Delhi- 110001. 4. Commissioner, State Goods And Services Tax And Commercial Taxes, Kar Bhawan, C-Scheme, Jaipur, Rajasthan.
Deputy Commissioner, Commercial Tax Department, Special Circle, Pali, Rajasthan. ----Respondents For Petiti
The judgment continues below.
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