M/S Sandeep Tiles vs. Union Of INDIA

Held

The Court considered the submission made by the learned counsel for the petitioner that he may be permitted to withdraw the writ petition. The Court also noted that the petitioner had moved an application praying for withdrawal. In view of these submissions and the fact that it was a fresh matter where notices had not been issued to the respondents, the Court permitted the withdrawal of the writ petition. The application for withdrawal was allowed, and consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the merits of the case or any specific GST provisions.

Facts

The petitioner, M/s Sandeep Tiles, through its Proprietor Deepak Sharma, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents included the Union of India, the Goods and Services Tax Council, Goods and Service Tax Network (GSTN), the Central Board of Indirect Taxes and Customs, and the Superintendent of Central Goods and Services Tax, Jodhpur. The writ petition was a fresh matter, and notices had not yet been issued to the respondents. The petitioner's counsel subsequently submitted that they wished to withdraw the writ petition and had moved an application to that effect.

Key Issues

1. Whether the petitioner is permitted to withdraw the writ petition, given that it is a fresh matter and notices have not been issued to the respondents? Petitioner's Argument: The petitioner, through its counsel, sought permission to withdraw the writ petition. No specific legal arguments were presented as the matter was at its nascent stage and the request was for withdrawal. Revenue/State's Argument: The judgment does not record any arguments from the respondents, as notices had not been issued, and the matter was disposed of based on the petitioner's request for withdrawal.