M/S Modi Marble And Mineral Suppliers vs. The State Of Rajasthan
Original PDF →Facts
The petitioner, M/s Modi Marble And Mineral Suppliers, filed a writ petition before the Rajasthan High Court challenging a demand raised by the Commercial Taxes Department. The respondents are the State of Rajasthan, the Commissioner (SGST), and the Commercial Taxes Officer, Circle B, Sikar. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.
Held
The Court disposed of the writ petition based on the statement made by the petitioner's counsel. The counsel informed the Court that the department is no longer insisting on the demand that was the subject of the petition. Consequently, the petition was disposed of with liberty granted to the petitioner to revive the petition in case the respondents revive the demand. The Court did not delve into the merits of the demand or the legal validity thereof, as the matter was settled by the concession from the revenue's side.
Key Issues
1. Whether the demand raised by the respondents against the petitioner is valid and sustainable in law? (Mixed question of law and fact, turning on the provisions related to tax assessment and demand). The petitioner's counsel stated that they have oral instructions to inform the court that the demand against which the petition was filed is no longer being insisted upon by the department. The respondents' arguments or contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:9765-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2705/2021 M/s Modi Marble And Mineral Suppliers, Opposite Phed Office, Neem Ka Thana, Sikar Through Proprietor Shri Chhagan Lal Modi. ----Petitioner Versus
The State Of Rajasthan, Through Its Principal Secretary, Finance, Government Of Rajasthan, Secretariat, Jaipur.
The Commissioner (Sgst), Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur.
Commercial Taxes Officer, Circle B, Commercial Taxes Department, Sikar. ----Respondents For Petitioner(s) : Mr. Dinesh Kumar For Respondent(s) : Mr. Ayush Singh & Mr. Nupur Mathur on behalf of Mr. Punit Singhvi HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 26/02/2024 Learned counsel for the petitioner submits that he has oral instructions to state that the demand against which this petition was filed is no longer being insisted by the department. On the statement so made, the petition is disposed of with liberty to revive in case, the respondents revive the demand. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ RAJAT/SUDEEPAK/66
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.