M/S Rahul Printers vs. Union Of INDIA

WP/4013/2023HC Madhya PradeshGST22 February 2023Bench: HON'BLE THE CHIEF JUSTICE2 pages
For Petitioner: Arya Bhatt
AI SummaryWithdrawn

Held

The Court, at the request of the petitioner's counsel, dismissed the writ petition as withdrawn. The Court granted liberty to the petitioner to file a fresh petition. No findings were made on the merits of the case, as the petition was withdrawn before any substantive arguments were heard or decided. The specific reasons for the withdrawal are not recorded.

Facts

The petitioner, M/s Rahul Printers, through its proprietor Shri Mukesh Sharma, filed a writ petition before the Madhya Pradesh High Court. The respondents were the Union of India, Commissioner of SGST, Deputy Commissioner of State Tax, and State Tax Officer. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided judgment excerpt. The procedural history leading to this writ petition is also not detailed.

Key Issues

The Court had to decide whether to admit the writ petition. The petitioner's counsel requested the withdrawal of the writ petition. The respondents' arguments, if any, are not recorded in the judgment. The specific legal provisions or precedents relied upon by either party are not mentioned.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE RAVI MALIMATH, CHIEF JUSTICE & HON'BLE SHRI JUSTICE VISHAL MISHRA ON THE 22nd OF FEBRUARY, 2023 WRIT PETITION No. 4013 of 2023 BETWEEN:- M/S RAHUL PRINTERS THROUGH ITS PROPRIETOR SHRI MUKESH SHARMA S/O SHRI SATYA NARAYAN SHARMA, AGED ABOUT 52 YEARS, OCCUPATION BUSINESS, R/O HOUSE NO. 226/A, SECTOR C, NEAR R.K HOSPITAL, INDRAPURI BHPOAL, HUZUR, DISTRICT BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI ARYA BHATT - ADVOCATE) AND 1. UNION OF INDIA, THROUGH JOINT SECRETARY, DEPARTMENT OF REVENUE, REVENUE MINISTRY OF FINANCE, ROOM NO. 46 NORTH BLOCK NEW DELHI.

2.

COMMISSIONER OF SGST AND OFFICE OF THE COMMISSIONER, MOTI BUNGALOW COMPOUND, M.G. ROAD, NEAR GANDHI HALL, INDORE (MADHYA PRADESH)

3.

DEPUTY COMMISSIONER, STATE TAX, OFFICE OF THE COMMERCIAL TAX, ANTI EVASION BUREAU, STATE TAX OFFICE, PLOT NO.19, IN FRONT OF NIRMAN BHAWAN, ADMINISTRATIVE AREA, ARERA HILLS, BHOPAL (MADHYA PRADESH)

4.

STATE TAX OFFICER DIVISION 1, STATE TAX OFFICE, PLOT NO.19, IN FRONT OF NIRMAN BHAWAN, ADMINISTRATIVE AREA, ARERA HILLS, BHOPAL (MADHYA PRADESH) .....RESPONDENTS 1 Signed by: MOHD IRFAN SIDDIQUI Signing tim

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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.