M/S Sher Singh vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s Sher Singh, through its Proprietor Sher Singh, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were various authorities of the Union of India, including the Secretary, Department of Revenue, Ministry of Finance, the Commissioner (GST), GST Policy Wing, Central Board of Excise and Customs, the Commissioner, Central Goods and Service Tax Commissionerate, Jaipur, and the Superintendent, Central Goods and Service Tax Range-VIII, Udaipur. The specific tax period and the order or action under challenge are not detailed in the provided excerpt. The procedural history is limited to the filing of the writ petition.
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court allowed the petitioner to withdraw the petition with the liberty to file a proper petition. No substantive findings on GST law or facts were made, as the petition was disposed of as withdrawn. The operative direction was to permit the withdrawal with liberty to refile.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner sought permission to withdraw the petition with the liberty to file a proper petition. The respondents' contentions are not recorded in the provided excerpt, as the matter was resolved by the petitioner's request for withdrawal.
AI-generated summary — verify with the full judgment below
[2024:RJ-JD:6820-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1840/2024 M/s Sher Singh, Through Its Proprietor Sher Singh S/o Shri Moman Ram Aged About 73 Years, R/o 1461, Sector 11, Panchkula Sector 4, Haryana - 134112. ----Petitioner Versus
Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.
The Commissioner (Gst), Gst Policy Wing, Central Board Of Excise And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.
The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur, Rajasthan.
The Superintendent, Central Goods And Service Tax Range-Viii, 4Th Floor, Lic Building, Reti Stand Divisional Office Sub City Centre, Udaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Sandeep Bishnoi For Respondent(s) : HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/02/2024 Learned counsel for the petitioner seeks permission to withdraw this petition with liberty to file proper petition. Permission granted. The writ petition is disposed off as withdrawn with liberty aforesaid. (MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ 5-divyaP/-
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.