M/S Mogli Resorts Private Limited vs. Union Of INDIA

WP/23641/2023HC Madhya PradeshGST02 July 2025Bench: HON'BLE THE ACTING CHIEF JUSTICE4 pages
For Petitioner: Nitin Agrawal
AI SummaryWithdrawn

Held

The Court allowed the petitioners to withdraw their writ petitions. The reasoning provided is that the learned counsel for the petitioners sought leave to withdraw in view of the subsequent actions taken by the Department. The petitioners expressly reserved their rights to reagitate the issues afresh if the need arises. The Court, in its discretion, dismissed the petitions as withdrawn, granting the liberty as prayed for by the petitioners. No specific findings were made on the merits of the original challenges raised in the writ petitions, as the petitions were disposed of on the procedural ground of withdrawal. No issues were expressly left undecided, as the petitions were withdrawn by the petitioners.

Facts

A batch of writ petitions were filed before the Madhya Pradesh High Court. The petitioners, including M/s Deep Communications, M/s Rajesh Kaila MPBLJV, M/s Mogli Resorts Private Limited, Oswal Sales Corporation, M/s Ajaya Constructions, M/s Ardas Construction and Suppliers Pvt Ltd, Shri Mayank Shrivastava, M/s Alankar Real Estate Pvt. Ltd., and Amit Kumar Jain, challenged various actions or orders passed by the GST authorities. The specific tax periods and amounts in dispute were not detailed in the provided judgment excerpt. The procedural history indicates that these petitions were filed and subsequently came up for hearing before the High Court.

Key Issues

1. Whether the petitioners are entitled to withdraw their petitions in light of subsequent actions taken by the Department? (Question of law) Petitioner's contention: The learned counsel for the petitioners sought leave to withdraw the petitions, stating that subsequent actions have been taken by the Department. They also sought to reserve their rights to reagitate the issues if necessary. Revenue's contention: The judgment does not record any specific contention from the respondents (Union of India and others) regarding the withdrawal of petitions. However, the court's order implies that the respondents did not object to the withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SANJEEV SACHDEVA, ACTING CHIEF JUSTICE & HON'BLE SHRI JUSTICE VINAY SARAF ON THE 2nd OF JULY, 2025 WRIT PETITION No. 29191 of 2023 M/S DEEP COMMUNICATIONS Versus UNION OF INDIA AND OTHERS Appearance: Shri Nitin Agrawal - Advocate for petitioner.

Shri Abhijeet Shrivastava and Shri R.D.Padhraha - Advocate for respondents. WITH WRIT PETITION No. 16108 of 2022 M/S RAJESH KAILA MPBLJV (A JOING VENTURE FIRM0 Versus UNION OF INDIA AND OTHERS Appearance: Shri Gaurav Tiwari - Advocate for petitioner.

Shri R.D.Padhraha - Advocate for respondents. WRIT PETITION No. 23641 of 2023 M/S MOGLI RESORTS PRIVATE LIMITED Versus UNION OF INDIA AND OTHERS Appearance: Shri Nitin Agrawal - Advocate for petitioner.

Shri R.D.Padhraha - Advocate for respondents. 1 WP-23641-2023 WRIT PETITION No. 28177 of 2023 OSWAL SALES CORPORATION THROUGH PROPRIETOR Versus UNION OF INDIA AND OTHERS Appearance: Shri Rajeev Nema - Advocate for petitioner.

Shri R.D.Padhraha - Advocate for respondents. WRIT PETITION No. 28773 of 2023 M/S AJAYA CONST

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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.