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 a writ petition before the Rajasthan High Court. The respondents were the State of Rajasthan, the Commissioner (SGST), and the Assistant Commissioner, Commercial Taxes Department. The petition was filed against an unspecified order or action by the revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.
Held
The Court considered an application for withdrawal of the petition. For the reasons stated in the application, the prayer for withdrawal was allowed. The Court granted liberty to the petitioner to revive the petition in case an eventuality so arises. Consequently, the petition was dismissed as withdrawn with the aforesaid liberty. No specific findings on the merits of the underlying GST dispute were made as the petition was withdrawn.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition. Petitioner's Argument: The petitioner sought to withdraw the petition. Revenue's Argument: The judgment does not record any specific argument from the revenue side regarding the withdrawal of the petition, other than their appearance in the proceedings.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9547/2020 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 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 HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 28/06/2022 Heard on application for withdrawal of petition.
For the reasons stated in the application, the prayer for withdrawal of the petition is allowed with liberty to revive, in case eventuality so arises. Accordingly, this petition is dismissed as withdrawn with liberty aforesaid. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J Mohita /78
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.