M/S Lineage Health Care LTD. vs. State Of Rajasthan
Original PDF →Facts
The petitioner, M/s Lineage Health Care Ltd. (Unit Cocoon Hospital), filed two writ petitions before the Rajasthan High Court. The petitions challenged an order or action taken by the Assistant Commissioner, Commercial Taxes Department, Anti Evasion Zone-III, Jaipur. The specific tax period(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the petitions is not detailed. The core of the matter involved a dispute concerning GST, as indicated by the respondents being authorities under the State of Rajasthan and the Commissioner (SGST).
Held
The Court allowed the application for withdrawal of the petitions. The reasoning provided is based on the reasons stated in the applications for withdrawal. The Court granted liberty to the petitioner to revive the petitions in case an eventuality so arises. Consequently, the petitions were dismissed as withdrawn with the aforesaid liberty. No specific findings on any GST-related legal issues were made as the petitions were withdrawn before such adjudication.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petitions. This issue arises from the petitioner's application for withdrawal. The petitioner's argument would be that they have the right to withdraw their petitions. The respondents' argument, if any, is not recorded. The court had to decide whether to allow the withdrawal. The core of the dispute, if any, that led to the filing of the writ petitions is not detailed in the provided text, and therefore, no specific GST-related legal questions are explicitly framed or argued by either side in the context of the final judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9655/2020 M/s Lineage Health Care Ltd., (Unit Cocoon Hospital) 14, Airport Road, Tonk Road, Jaipur Through Its Authorized Representative Rakesh Kumar Sharma. ----Petitioner Versus
State Of Rajasthan, Through Secretary Finance, Secretariat, Janpath, Jaipur (Raj.)
Commissioner (SGST), Erstwhile Commissioner Of Luxury Tax Kar Bhawan, Jan Path Jaipur (Raj.)
Assistant Commissioner, Commercial Taxes Department, Anti Evasion Zone-III, Jaipur (Raj.) ----Respondents Connected With D.B. Civil Writ Petition No. 9648/2020 M/s Lineage Helath Care Ltd. (Unit Cocoon Hospital), 14, Airport Road, Tonk Road, Jaipur Through Its Authorized Representative Rakesh Kumar Sharma. ----Petitioner Versus
State Of Rajasthan, Through Secretary Finance, Secretariat, Janpath, Jaipur (Raj.)
Commissioner (SGST), Erstwhile Commissioner Of Luxury Tax Kar Bhawan, Jan Path, Jaipur (Raj.)
Assistant Commissioner, Commercial Taxes Department, Anti Evasion Zone-III, Jaipur (Raj.) ----Respondents For Petitioner(s) : Mr. Ram Kumar Sharma, Advocate For Respondent(s) : Mr. M.S. Singhvi, Advocate General with Mr. Siddhant Jain, Advocate and Mr. Pranav Bhansali, Advocate Mr. Sheetanshu Sharma, Advocate for Commercial Taxes Department
(2 of 2) [CW-9655/2020] HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 28/06/2022 Heard on application for withdrawal of the petitions.
For the reasons stated in the applications, the prayer for withdrawal of the petitions are allowed with liberty to revive, in case eventuality so arises. Accordingly, the petitions are dismissed as withdrawn with liberty aforesaid. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J Mohita /80-81
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.