M/S Kiran Enterprises vs. Union Of INDIA
Held
The Court held that the petitioner was entitled to withdraw the writ petition. Consequently, the writ petition was dismissed. The Court granted the petitioner the liberty to file a statutory appeal against the order dated 30.12.2019, as prayed for by the petitioner's counsel. The reasoning for this decision is based on the petitioner's request and the Court's discretion to allow such withdrawals with liberty to pursue alternative remedies. No specific findings were made on the merits of the order dated 30.12.2019, as the petition was withdrawn before adjudication. The ratio decidendi is that a petitioner can withdraw a writ petition with liberty to file a statutory appeal if such liberty is sought and granted by the Court.
Facts
The petitioner, M/s Kiran Enterprises, through its proprietor Kiran Devi, filed a writ petition before the Rajasthan High Court challenging an order dated 30.12.2019. The respondents were the Union of India and the Additional Commissioner of Central Excise and Service Tax, Jaipur. The specific tax period and the amount in dispute were not explicitly stated in the provided judgment excerpt. The procedural history indicates that the matter was brought before the High Court via a Civil Writ Petition.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a statutory appeal against the order dated 30.12.2019, considering the stage of the proceedings. Petitioner's contention: The petitioner, through its counsel, sought to withdraw the writ petition with the liberty to pursue the statutory appellate remedy against the impugned order. Revenue's contention: The judgment does not record any specific contention or argument from the respondents regarding the withdrawal of the petition or the grant of liberty to file a statutory appeal.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 4822/2021 M/s Kiran Enterprises, Plot No. 67-A, Shiv Colony-B, Airport Ke Pass, Sanganer, Jaipur, Rajasthan Through Its Proprietor Kiran Devi ----Petitioner Versus
Union Of India, Through Commissioner, Central Excise And Service Tax, Central Goods And Services Tax, Jaipur, New Central Revenue Building, Statue Circle, C Scheme, Jaipur-302005. 2. Additional Commissioner Of Central Excise And Service Tax, Central Goods And Services Tax, Jaipur, New Central Revenue Building, Statue Circle, C Scheme, Jaipur- 302005 ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal For Respondent(s) : Mr. Kinshuk Jain HON'BLE MR. JUSTICE INDERJEET SINGH Order 18/10/2021 After arguing for some time, counsel for the petitioner wants to withdraw this writ petition with liberty to file statutory appeal against the order dated 30.12.2019 (Annexure-2). In that view of the matter, the present writ petition is dismissed, with liberty, as prayed for. (INDERJEET SINGH),J CHETNA BEHRANI /11
The judgment continues below.
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