Mahindra Susten PVT. LTD. vs. The Joint Commissioner
Original PDF →Facts
The petitioner, Mahindra Susten Pvt. Ltd., through its authorized signatory, filed two civil writ petitions before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was The Joint Commissioner, (State Tax), Anti-Evasion, Circle-I, Jaipur. The petitions challenged an order passed by the Joint Commissioner. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of these writ petitions is not detailed.
Held
The Court held that the petitioner's prayer to withdraw the civil writ petitions with liberty to assail the impugned order before the GST Tribunal was not opposed by the respondent. Consequently, the Court allowed the withdrawal. The operative direction was to dismiss the civil writ petitions as withdrawn, granting the petitioner the liberty to file an appeal before the GST Tribunal. No specific findings were made on the merits of the underlying GST dispute, as the petitions were withdrawn before such adjudication.
Key Issues
The primary issue before the Court was whether the petitioner could withdraw the writ petitions with liberty to file an appeal before the GST Tribunal. The petitioner's counsel sought to withdraw the petitions. The respondent's counsel did not oppose this prayer. The Court had to decide whether to grant the withdrawal with the requested liberty. The petitioner argued for withdrawal with liberty to pursue the statutory remedy of appeal. The respondent did not present any arguments against the withdrawal.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:15828-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16671/2022 Mahindra Susten Pvt. Ltd., 407-409, Ganpati Plaza, Mi Road, Jaipur - 302006, Rajasthan, Through Its Authorized Signatory Divya Kumar Gupta S/o Krishanraj Kumar Aged 42 Years R/o 304, Neopolis, Gb Road, Thane, Maharashtra Working As Head- Indirect Tax ----Petitioner Versus The Joint Commissioner, (State Tax), Anti-Evasion, Circle-I, Jaipur Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005, Rajasthan ----Respondent Connected With D.B. Civil Writ Petition No. 16657/2022 Mahindra Susten Pvt. Ltd., 407-409, Ganpati Plaza, Mi Road, Jaipur - 302006, Rajasthan, Through Its Authorized Signatory Divya Kumar Gupta S/o Krishanraj Kumar Aged 42 Years R/o 304, Neopolis, Gb Road, Thane, Maharashtra Working As Head- Indirect Tax ----Petitioner Versus The Joint Commissioner, (State Tax), Anti-Evasion, Circle-I, Jaipur Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005, Rajasthan ----Respondent For Petitioner(s) : Ms. Priyamvada Joshi For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal & Ms. Harshita Sharma HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 16/04/2026
[2026:RJ-JP:15828-DB] (2 of 2) [CW-16671/2022] Learned counsel for the petitioner wants to withdraw these petitions with liberty to assail the order impugned by way of an appeal before the GST Tribunal. Prayer is not opposed. In view thereof, the civil writ petitions are dismissed as withdrawn with liberty aforesaid. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J Gourav/40-41
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.