M/S Govindjee Dairy Milk Private Limited vs. Central Goods And Services Tax
Held
The Court permitted the petitioner to withdraw the instant writ petition. The withdrawal was granted with the liberty to file an application before the competent authority for the payment of GST dues in installments. The Court directed that such an application, if filed, would be dealt with by the competent authority in accordance with the law. Consequently, the writ petition was dismissed as withdrawn, and any pending applications related to the petition were also dismissed.
Facts
The petitioner, M/s Govindjee Dairy Milk Private Limited, through its Director, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the Central Goods and Services Tax Authorities, Kotak Mahindra Bank, the Union of India, and the State of Rajasthan. The petitioner sought to withdraw the writ petition. The counsel for the petitioner requested permission to withdraw the petition with the liberty to file an application before the competent authority for payment of GST dues in installments. This application would then be dealt with by the competent authority in accordance with the law.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file an application for payment of GST dues in installments before the competent authority? Petitioner's Argument: The petitioner, through its counsel, sought to withdraw the writ petition. The primary request was for permission to withdraw the petition with the liberty to approach the competent authority for an installment-based payment plan for their GST dues. This implies a desire to resolve the tax liability through a structured payment, rather than pursuing the writ petition further at this stage. Revenue/State's Argument: The judgment does not record any specific arguments made by the respondents (Central Goods and Services Tax Authorities, Union of India, State of Rajasthan) on the merits of the case or on the petitioner's request for withdrawal. Their participation was as respondents to the writ petition.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:43420-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17190/2026 CNR: RJHC020818132026 | URN: CW / 35896U / 2026 M/s Govindjee Dairy Milk Private Limited, Having Its Registered Office At Dhodhsar, Sikar Road, Chomu, Jaipur, Rajasthan Through Its Director Mr. Narendra Dixit. ----Petitioner Versus
Central Goods And Services Tax, Authorities Through Its Deputy Commissioner, Cgst Division-B, Jaipur , 2Nd Floor,cp-21-22-23, Road No. 1D, V.k.i. Area,jaipur, Rajasthan - 302013
Kotak Mahindra Bank, Through Its Branch Manager, Gautam Marg Branch, B-53-54, Hanuman Nagar, Vaishali Nagar , Jaipur, Rajasthan - 302021
Union Of India, Through Its Secrtary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi-110001. 4. State Of Rajasthan, Through Its Principal Secretary, Finance Department , Government Of Rajasthan, Government Secretariat, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Mohit Chaudhary through VC with Mr. Hitesh Mishra For Respondent(s) : Mr. Vigyan Shah, AAG assisted by Mr. Sankalp Vijay & Mr. Deepak Mittal Mr. Kinshuk Jain Mr. Kuldeep Singh Rathore HON'BLE THE CHIEF JUSTICE MR. SANJ
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