M/S. Eternal Heart Care Centre And Research Institute Private Limited vs. The State Of Rajasthan
Original PDF →Facts
The petitioner, M/s. Eternal Heart Care Centre And Research Institute Private Limited, filed four writ petitions before the Rajasthan High Court at Jaipur. The petitions were filed against the State of Rajasthan and various GST authorities, including the Commissioner (SGST) and the Assistant Commissioner, Anti Evasion. The specific tax periods and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to these writ petitions is also not elaborated upon.
Held
The Court granted the petitioner's request to withdraw the writ petitions. The petitions were accordingly dismissed as withdrawn. The Court also granted liberty to the petitioner to revive the petitions in case any eventuality arises in the future. The reasoning behind the withdrawal or the specific circumstances that led to this decision are not elaborated upon in the judgment. No specific findings were made on any substantive GST-related issues, as the matter was disposed of on the petitioner's request for withdrawal.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petitions filed before this Court? (Question of procedure) Petitioner's Argument: The petitioner's counsel sought permission to withdraw the writ petitions. No specific arguments were recorded for the respondents regarding the withdrawal request. Revenue/State's Argument: The judgment does not record any arguments from the respondents on the petitioner's request to withdraw the petitions.
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:20775-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8480/2020 M/s. Eternal Heart Care Centre And Research Institute Private Limited, Having Its Registered Office At 3A, Jagatpura Road, Near Jawahar Circle, Jaipur A Company Incorporated Under Companies Act 1956 Through Its Authorized Signatory Shri Ajay Sharma Assistant General Manager Admin And Corporate Affairs ----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.
Assistant Commissioner, Anti Evasion, Zone III, Commercial Taxes Department Kar Bhawan, Jhalana Doongri Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 8453/2020 M/s Eternal Heart Care Centre And Research Institute Private Limited, Having Its Registered Office At 3A, Jagatpura Road, Near Jawahar Circle, Jaipur A Company Incorporated Under Companies Act 1956 Through Its Authorized Signatory Shri Ajay Sharma Assistant General Manager Admin And Corporate Affairs ----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.
Assistant Commissioner, Anti Evasion, Zone III, Commercial Taxes Department Kar Bhawan, Jhalan Doongri Jaipur. ----Respondents D.B. Civil Writ Petition No. 8478/2020 M/s. Eternal Heart Care Centre And Research Institute Private Limited, Having Its Registered Office At 3A, Jagatpura Road,
[2023:RJ-JP:20775-DB] (2 of 3) [CW-8480/2020] Near Jawahar Circle, Jaipur A Company Incorporated Under Companies Act 1956 Through Its Authorized Signatory Shri Ajay Sharma Assistant General Manager Admin And Corporate Affairs ----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.
Assistant Commissioner, Anti Evasion, Zone III, Commercial Taxes Department Kar Bhawan, Jhalana Doongri Jaipur. ----Respondents D.B. Civil Writ Petition No. 8479/2020 M/s. Eternal Heart Care Centre And Research Institute Private Limited, Having Its Registered Office At 3A, Jagatpura Road, Near Jawahar Circle, Jaipur A Company Incorporated Under Companies Act 1956 Through Its Authorized Signatory Shri Ajay Sharma Assistant General Manager Admin And Corporate Affairs ----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.
Assistant Commissioner, Anti Evasion, Zone III, Commercial Taxes Department Kar Bhawan, Jhalana Doongri Jaipur. ----Respondents For Petitioner(s) : Mr. Dinesh Kumar For Respondent(s) : Mr. M.S. Singhvi, Advocate General assisted by Mr. Sheetanshu Sharma HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order
[2023:RJ-JP:20775-DB] (3 of 3) [CW-8480/2020] 04/09/2023 Learned counsel for the petitioners seeks permission to withdraw these petitions. Permission sought for is granted. These writ petitions are dismissed as withdrawn with liberty to revive in case eventuality so arises. (ASHUTOSH KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),J MADAN/24 & 26-28
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.