M/S. Apoorva Exports vs. The Union Of INDIA

CW/15187/2018HC RajasthanGSTCNR RJHC01066448201823 August 2024Bench: SHREE CHANDRASHEKHAR,KULDEEP MATHUR2 pages

AI SummaryDismissed

Facts

The petitioner, M/s. Apoorva Exports, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Union of India through the Commissioner (GST), the Commissioner of Central Goods and Service Tax, Jaipur, and the State Tax Officer (GST), Jodhpur. On August 23, 2024, the respondents' counsel submitted a communication indicating that the petitioner-firm's GST registration (GSTIN: 08ABBFA5466G1ZH) had been cancelled on its own application effective from June 30, 2023. The petitioner's counsel then informed the court that the authorized person of the erstwhile petitioner-firm had instructed him to withdraw the writ petition.

Held

The Court noted the communication from the respondents' counsel that the petitioner-firm's GST registration had been cancelled on its own application effective June 30, 2023. The Court also noted the petitioner's counsel's statement that he had received instructions to withdraw the writ petition. In light of these submissions, the Court ordered the dismissal of the writ petition as withdrawn. The stay application, which was ancillary to the writ petition, was also dismissed as infructuous. The Court did not delve into any substantive GST provisions or the merits of any potential dispute, as the matter was resolved by the parties' mutual agreement to withdraw.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, considering the petitioner's instruction to withdraw. Petitioner's contention: The petitioner's counsel argued that they had received instructions from the authorized person of the erstwhile petitioner-firm to withdraw the writ petition. Therefore, the petition should be dismissed as withdrawn. Revenue's contention: The respondents' counsel submitted a communication dated August 23, 2024, stating that the petitioner-firm's GST registration had been cancelled on its own application. This fact supports the withdrawal of the petition as the underlying issue, if any, related to the GST registration might have been resolved or rendered moot by the cancellation. No specific argument was recorded against the withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JD:35007-DB] (1 of 2) [CW-15187/2018] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 15187/2018 M/s. Apoorva Exports, Ist Floor, Main Bhati Circle, Ratanada, Jodhpur, through Its Manager Narendra Verma S/o Shri Rajkumar Verma, aged about 27 years, Resident Of Ganeshpura, Ratanada, Jodhpur. ----Petitioner Versus 1. The Union Of India, through The Commissioner (GST). Ministry Of Finance, Department Of Revenue, Central Board Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi. 2. The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur. 3. The State Tax Officer (GST), Ward-III, Circle-A Jodhpur. ----Respondents For Petitioner(s) : Mr. Rahul Sharma for Mr. Pankaj Kumar Bohra. For Respondent(s) : Mr. Rajvendra Saraswat. Mr. Hemant Dutt. HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR

Order 23/08/2024 Mr. Hemant Dutt, the learned counsel for the respondents supplied a copy of communication dated 23.08.2024 as per which, the GST registration of the petitioner-firm (GSTIN:- 08ABBFA5466G1ZH) has been cancelled on its own application w.e.f. 30.06.2023. The communication dated 23.08.2024 is taken on record.

[2024:RJ-JD:35007-DB] (2 of 2) [CW-15187/2018]

Mr. Rahul Sharma, the learned counsel appearing for the petitioner states that the authorised person of the erstwhile petitioner-firm has given instruction to him to withdraw the writ petition.

In view of above, the writ petition is dismissed as withdrawn. Stay application stands dismissed. (KULDEEP MATHUR),J (SHREE CHANDRASHEKHAR),J 15-Hanuman/Tikam-

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.