Sincere Architects Enigneers Private Limited vs. Union Of INDIA

Original PDF →
CW/5850/2024HC RajasthanGSTCNR RJHC02029984202427 January 2025Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages
AI SummaryDismissed

Facts

The petitioner, Sincere Architects Engineers Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed against the Union of India and various GST authorities in Rajasthan, including the Special Commissioner, Appellate Authority, and the Assistant Commissioner. The specific tax period(s) and the exact order or action under challenge, along with the amount in dispute, are not detailed in the provided judgment extract. The procedural history leading to this writ petition is also not elaborated.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court held that the petitioner could withdraw the petition with the liberty to file a fresh one. The reasoning behind this decision is not elaborated in the provided extract, but it implies the Court accepted the petitioner's stated need for better particulars. The operative direction was to dismiss the writ petition as withdrawn, granting the liberty as prayed for. No specific issues were decided on merits, as the petition was withdrawn. The judgment does not leave any issues expressly undecided.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition with better particulars? Petitioner's Argument: The petitioner, through their counsel, sought permission to withdraw the writ petition. The stated reason for withdrawal was the desire to file a fresh petition with improved details and particulars. Revenue/State's Argument: The judgment does not record any specific arguments or contentions from the respondents (Union of India and GST authorities).

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:3784-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5850/2024 Sincere Architects Enigneers Private Limited, A Company Incorporated Under The Provisions Of Companies Act, 1956 Having Its Registered Office At 42, Lal Singh Judo Colony, Tonk Road, Jaipur -302015 Acting Through Its Director Anoop Bartaria S/o Late Shri Virendra Bartaria Aged 53 Years R/o 61, Jai Jawan Colony, Scheme III, Durgapura, Tonk Road, Jaipur ----Petitioner Versus

1.

Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi

2.

Special Commissioner, Appellate Authority, Gst Apl-02

3.

Assistant Commissioner, Circle-J, Jaipur-Ward-2, Circle J, Jaipur-II, Rajasthan

4.

State Of Rajasthan, Through Additional Chief Secretary, Department Of Finance, Secretariat, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Swadeep Singh Hora with Ms. Varuni Agarwal For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Kartikeya Sharma Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 27/01/2025 Learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file fresh with better particulars. The writ petition is dismissed as withdrawn with liberty as prayed for. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J RIYA/25

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.