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 multiple writ petitions before the Rajasthan High Court at Jaipur. These petitions were filed against the State of Rajasthan and its GST authorities, including the Assistant Commissioner, Anti Evasion. The specific tax periods and the exact nature of the orders or actions under challenge, as well as the amount in dispute, are not explicitly detailed in the provided judgment excerpt. The procedural history leading to these petitions is also not elaborated upon. The core of the matter, however, revolves around challenges initiated by the Petitioner against actions taken by the GST revenue authorities.
Held
The Court held that the Petitioner's counsel sought permission to withdraw the writ petitions. The Court granted this permission. Consequently, the writ petitions were dismissed as withdrawn. The Court also granted liberty to the Petitioner to revive the petitions in case an eventuality arises in the future, implying that the dismissal is not absolute and can be revisited under specific circumstances. The reasoning is based on the Petitioner's explicit request and the Court's discretion to grant such a request, coupled with the provision for revival. No specific GST provisions were discussed in relation to the merits of the case, as the matter was disposed of on a procedural ground.
Key Issues
1. Whether the Petitioner is entitled to withdraw the writ petitions filed before this Hon'ble Court? This question arises as the learned counsel for the Petitioner sought permission to withdraw the petitions. The Petitioner's contention would be that they have the right to withdraw their case. The Respondent's stance on this is not recorded. 2. What is the appropriate course of action for the writ petitions once permission to withdraw is granted? The Petitioner's argument would be for dismissal as withdrawn. The Respondent's position is not on record. The Court has to decide whether to grant the permission and consequently dismiss 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.