Shri Karni Electronics vs. The Union Of INDIA
Held
The Court allowed the appellant's prayer to withdraw the special appeal. The Court granted the appellant liberty to challenge the order passed by the GST Council rejecting the petitioner's representation by availing a suitable remedy. The respondents did not oppose this request. Therefore, the special appeal was dismissed as withdrawn with the liberty as prayed for. No decision was made on the merits of the underlying dispute regarding the GST Council's order.
Facts
The appellant, Shri Karni Electronics, through its proprietor Shri Aridaman Singh Yadav, filed a special appeal before the High Court of Rajasthan at Jodhpur. The appeal was directed against an order passed by the GST Council rejecting the appellant's representation. The respondents were various authorities of the Union of India and the State Tax Department. The appellant sought permission to withdraw the special appeal, requesting liberty to pursue a suitable remedy against the GST Council's order.
Key Issues
1. Whether the appellant should be permitted to withdraw the special appeal? (Mixed question of law and fact, concerning the procedural rights of a litigant and the court's discretion). Contentions: Petitioner/Appellant: Argued that they should be allowed to withdraw the special appeal and be granted liberty to challenge the order passed by the GST Council by availing a suitable remedy. Respondents: Did not oppose the prayer made by the counsel for the appellant.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Spl. Appl. Writ No. 267/2020 Shri Karni Electronics, Near Kela Mata Temple, Kirti Stambh Bikaner Through Prop. Shri Aridaman Singh Yadav S/o Shri Jethu Singh Yadav, Aged About 40 Years, Resident Of Near Man Mandir Temple, Kanta Khaturia Colony, Bikaner. ----Appellant Versus
The Union Of India, Through The Commissioner (Gst) Ministry Of Finace, Department Of Revenue, Central Board, Of Excise And Customs, New Delhi.
The Secretary, Goods And Service Tax Council, Secretariat, 5Th Floor Tower Ii, Jeewan Bharti Building Janpath Road Connaught Place, New Delhi 01. 3. The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur.
The Dy. Commissioner, Central Goods And Service Tax Range (Xxiv) (Jurisdiction Officer), Bikaner.
The Dy. Commissioner / Asst. Commissioner, State Tax, Circle-D, Bikaner. ----Respondents For Appellant(s) : Mr. M S Purohit For Respondent(s) : Mr. Rajvendra Saraswat HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MS. JUSTICE KUMARI PRABHA SHARMA Judgment 18/08/2020 Counsel for the appellant craves to withdraw the instant special appeal seeking liberty that the petitioner may be allowed
The judgment continues below.
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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.