M/S Bansal Lime And Chemical vs. Goods And Service Tax Network (Gstn)

Held

The Court held that the petitioner was permitted to withdraw the writ petition. The reasoning provided is that the learned counsel for the petitioner explicitly expressed the desire to withdraw the petition. Consequently, the Court dismissed the writ petition as withdrawn. No specific provisions of the GST Act or Rules were discussed in relation to the merits of any claim. The operative direction was to dismiss the writ petition as withdrawn.

Facts

The petitioner, M/s Bansal Lime And Chemical, through its proprietor Mr. Vinod Kumar Agrawal, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents included the Goods and Service Tax Network (GSTN), the Central Board of Indirect Taxes and Customs (CBIC), the Goods and Service Tax Council (GST Council), the Assistant Commissioner, Rajasthan Goods and Service Tax, and the State of Rajasthan. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition. Petitioner's Argument: The learned counsel for the petitioner stated that the petitioner wishes to withdraw the writ petition. Revenue/State's Argument: No argument was recorded for the respondents.