M/S Epicu Beverages PVT. LTD. vs. State Of Rajasthan
Original PDF →Facts
M/s Epicu Beverages Pvt. Ltd. (the petitioner) filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the State of Rajasthan and its tax authorities, as well as the Central Board of Indirect Taxes and Customs (CBIC) and the Union of India. The specific tax period(s) and the order or action under challenge, along with the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition.
Held
The Court held that the petitioner is permitted to withdraw the writ petition. The Court granted the petitioner the liberty to file a fresh petition with better particulars as prayed for. The reasoning behind this decision is not elaborated upon, other than the granting of the petitioner's request. The operative direction is the dismissal of the petition as withdrawn with liberty granted. No specific issues of GST law were decided, as the matter was disposed of on a procedural request.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition with better particulars? The petitioner's counsel sought permission to withdraw the writ petition with liberty to file a fresh one with better particulars. The respondents' arguments are not recorded in the judgment. No specific provisions of the GST Act or Rules were explicitly discussed in relation to this procedural request.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:12316-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 177/2025 M/s Epicu Beverages Pvt. Ltd., F-31 To F-35,matsya Industrial Area, F 31 To F 35, Mia Food Park, Mia Road, Alwar, Rajasthan- 301001, Through Its Director Sumit Khanna ----Petitioner Versus
State Of Rajasthan, Through Additional Chief Secretary Finance, Government Secretariat, Government Of Rajasthan, Janpath, Jaipur-302005 (Raj.)
Deputy Commissioner Of Circle- B, Business Audit Wing 3, Rajasthan Jaipur, Room No. 202, Bsnl Building, Behind Nagar Nigam, Lal Kothi, Jaipur-302005(Raj)
Commissioner State Tax (Gst), Ambedkar Circle, Near Rajasthan High Court, Rajasthan
Central Board Of Indirect Taxes And Customs (Cbic), Through Its Chairman, Department Of Revenue Ministry Of Finance Government Of India, New Delhi-110001
Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110001 ----Respondents For Petitioner(s) : Mr. Balbir Singh, Sr. Adv. with Mr. Hemant Dharmadhikari, Mr. Karan Sachdeva, Mr. Daksh Pareek, Mr. Arjun Singh & Mr. Arjun Palta For Respondent(s) : Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG Mr. Jay Upadhyay HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 19/03/2025 Learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file fresh with better particulars.
[2025:RJ-JP:12316-DB] (2 of 2) [CW-177/2025] The petition is dismissed as withdrawn with liberty as prayed. Pending application, if any, stands disposed of. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/127
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.