Inox Leisure Limited vs. Union Of INDIA And Ors
Original PDF →Facts
The petitioner, Inox Leisure Limited, filed a Civil Writ Petition No. 4239/2018 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the Union of India, the State of Rajasthan (through the Chief Secretary and Finance Secretary), and the GST Council. The petitioner was represented by its Constituted Attorney. The matter came up for hearing before a Division Bench comprising Hon'ble Mr. Justice Pankaj Bhandari and Hon'ble Mr. Justice Ashutosh Kumar. The counsel for the petitioner appeared, while none were present for the respondents. The order was passed on August 28, 2024.
Held
The Court noted that the counsel for the petitioner explicitly stated they did not want to press the Civil Writ Petition. Based on this submission, the Court held that the petition was to be dismissed as withdrawn. The Court did not delve into the merits of any GST-related dispute or the actions of the respondents. The reasoning was solely based on the petitioner's volition to withdraw the case. The operative direction was to dismiss the petition as withdrawn. The stay application, which was likely filed in conjunction with the writ petition, was also disposed of as a consequence of the petition's dismissal.
Key Issues
The primary issue before the Court was whether the Civil Writ Petition filed by Inox Leisure Limited should be entertained. The petitioner's counsel, on August 28, 2024, informed the Court that they did not wish to press the present Civil Writ Petition. Consequently, the Court did not have to decide any substantive legal questions related to GST law or the actions of the revenue authorities. The arguments presented were solely focused on the petitioner's decision to withdraw the petition. No arguments were recorded for the respondents as none were present.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:35896-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4239/2018 Inox Leisure Limited, A Public Limited Company, Having Its Registered Office At Abs Tower, Old Padra Road, Vadodara- 390 007, Through Its Constituted Attorney. ----Petitioner Versus
The Union Of India, Through The Under Secretary, Ministry Of Finance Department Of Revenue No. 137, North Block, New Delhi- 110 001. 2. The State Of Rajasthan, Through Chief Secretary, Government Of Rajasthan, Government Secretariat, Jaipur, Rajasthan- 302 005. 3. The State Of Rajasthan Through The Finance Secretary, Finance Department Tax Division, Government, 1St Floor, Main Building, Government Secretariat, Jaipur, Rajasthan - 302 005. 4. The Gst Council, Through Secretary, 5Th Floor, Tower-Ii, Jeevan Bharti Building, Janpath Road, Cannaught Place, New Delhi- 110 001. ----Respondents For Petitioner(s) : Mr. Anurag Sharma on behalf of Mr. Rishabh Khandelwal For Respondent(s) : None present HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 28/08/2024 Counsel for the petitioner does not want to press the present Civil Writ Petition. The same is accordingly, dismissed as withdrawn. Stay application stands disposed. (ASHUTOSH KUMAR),J (PANKAJ BHANDARI),J MAHIMA/108
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.