B.L. Waste Paper vs. Union Of INDIA
Original PDF →Facts
The petitioner, B.I. Waste Paper, filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The petition was directed against the Union of India, the State of Rajasthan, the Additional Commissioner (Appeals), Central Goods and Service Tax, and the Superintendent of Central Goods and Service Tax. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The procedural history leading to the writ petition is also not elaborated. The petitioner sought to withdraw the petition to avail remedies under an Amnesty Scheme.
Held
The Court allowed the application filed by the learned counsel for the petitioner seeking permission to withdraw the petition. The Court granted liberty to the petitioner to avail remedies under the Amnesty Scheme. Consequently, the writ petition was dismissed as withdrawn with the liberty as prayed for. The reasoning behind this decision is that the petitioner expressed a clear intention to pursue an alternative remedy provided by the Amnesty Scheme, and the Court acceded to this request, thereby disposing of the writ petition without adjudicating on its merits.
Key Issues
The primary issue before the Court was whether to allow the petitioner's application to withdraw the writ petition. The petitioner argued that they wished to avail remedies under an Amnesty Scheme. The respondents' contentions are not recorded in the judgment. The Court had to decide on the permissibility of withdrawing the petition under these circumstances, considering the availability of an alternative remedy through the Amnesty Scheme.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:14229-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6293/2024 B.l. Waste Paper, Having Its Principal Place Of Business At E-662-663, Nakul Path, Lalkothi Scheme, Jaipur Having Gst Registration Number - 08Arqps7065Q1Zi, Through Its Properieter Shri Jeetu Saliwal. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, No 137, North Block New Delhi.
State Of Rajasthan, Through Secretary Finance, Secretariat, Jaipur.
Additional Commissioner (Appeals), Central Goods And Service Tax, New Central Revenue Building, Statue Circle, Jaipur.
Superintendent Of Central Goods And Service Tax, Range Xxxviii, Division - H, Sectro - 10, Vidhya Dhar Nagar, Jaipur. ----Respondents For Petitioner(s) : Mr. Rohan Chatter for Mr. Siddharth Ranka For Respondent(s) : Mr. Kapil Sharma with Ms. Ishika Kothari Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 28/03/2025 An application (I.A. No.1/2025) has been filed by learned counsel for the petitioner seeking permission to withdraw the petition with liberty to avail remedies under the Amnesty Scheme. The application is allowed. The writ petition is dismissed as withdrawn with liberty as prayed for. (MANEESH SHARMA),J (AVNEESH JHINGAN),J RIYA/120
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.