M/S Ceat Limited vs. The State Of Rajasthan
Original PDF →Facts
M/s Ceat Limited, through its Controller and Power of Attorney Holder, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the State of Rajasthan, the Appellate Authority II of the Commercial Taxes Department, and the Assistant Commissioner, Commercial Taxes. The petition challenged an order or action passed by one of the revenue authorities. The specific tax period(s) and the amount in dispute were not explicitly stated in the provided text. The procedural history leading to the writ petition was also not detailed.
Held
The Court held that the petitioner's counsel had prayed to withdraw the present petition upon instructions. Consequently, the Court ordered that the Civil Writ Petition be dismissed as withdrawn. The reasoning was based solely on the petitioner's instruction to withdraw. No substantive findings were made on any GST-related issues or provisions. The operative direction was to dismiss the petition as withdrawn. Any pending applications were also disposed of. No specific GST provisions were discussed or interpreted.
Key Issues
The Court had to decide whether to grant the relief sought by the petitioner. The petitioner, M/s Ceat Limited, through its counsel, prayed to withdraw the present petition upon instructions. The respondents, the State of Rajasthan and its revenue authorities, did not appear to have presented any arguments against the withdrawal. The core issue was whether the petitioner's request for withdrawal should be granted, thereby disposing of the writ petition without a substantive decision on the merits of the underlying GST dispute.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:44868-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2185/2021 M/s Ceat Limited, 195A, Opp. Gst Office, Road No. 1D, Vki, Jaipur Through Its Controller And Power Of Attorney Holder Shri Ashutosh Mohta, Aged 32 Years, Resident Of 195A, Opp. Gst Office, Road No. 1D, Vki, Jaipur. ----Petitioner Versus
The State Of Rajasthan, Through Its Principal Secretary, Finance Department, Government Of Rajasthan, Secretariat, Jaipur.
The Appellate Authority II, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Jaipur.
The Assistant Commissioner, Commercial Taxes, Special Circle Rajasthan, Zonal Kar Bhawan, Jhalana Doongri, Jaipur. ----Respondents For Petitioner(s) : Mr. Kaushal Soni, Adv. & Mr. Aman Gupta, Adv. for Mr. Vikram Kumar Gogra, Adv. For Respondent(s) : Mr. Aaditya Godara, AAAG Mr. Kuldeep Singh Rathore, Adv. Mr. Rohan Mittal, Adv. HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 10/11/2025 Learned counsel for the petitioner prays to withdraw the present petition upon instructions. Accordingly, the present Civil Writ Petition is dismissed as withdrawn. Pending application(s), if any, also stand disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ HEENA/MAHIMA/72
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.