RIGID CONDUCTORS (RAJ) PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/1067/2022HC RajasthanRJHC02002965202229 March 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request for permission to withdraw the writ petition. Consequently, the Court dismissed the petition as withdrawn. No decision was made on the merits of the case, as the withdrawal obviated the need for adjudication. The ratio decidendi is that a petitioner has the right to withdraw their petition, and upon granting such permission, the court will dismiss the matter as withdrawn. No specific operative directions were issued beyond the dismissal of the petition.

What were the facts?

The petitioner, Rigid Conductors (Raj) Private Limited, through its Director Shri Subhash Vaswani, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Assistant Commissioner of Income Tax, Central Circle-3, Jaipur, and the Principal Commissioner of Income Tax, Central, Jaipur. The writ petition was filed challenging an order or action by the revenue authorities. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to the filing of the writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the petitioner should be granted permission to withdraw its writ petition. The petitioner, through its counsel, sought permission to withdraw the petition. The revenue's contentions are not recorded in the judgment. No specific questions of law or fact were framed or debated as the matter was disposed of on the petitioner's request for withdrawal.

AI-generated summary — verify with the full judgment below

[2023/RJJP/005193] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1067/2022 Rigid Conductors (Raj) Private Limited, S-8, Chokhi Dhani Towers, Shyam Nagar, Ajmer Road, Jaipur Through Its Director, Shri Subhash Vaswani, S/o Shri Mohan Lal Vaswani, Aged About 66 Years, R/o 110-111, Gautam Marg, Goms Defence Colony, Vaishali Nagar, Jaipur. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle-3, Ncr Building, Bhagwan Das Road, Jaipur. 2. Principal Commissioner Of Income Tax, Central, Jaipur Ncr Building, Bhagwan Das Road, Jaipur. ----Respondents For Petitioner(s) : Ms. Ishita Rawat on behalf of Mr. Gunjan Pathak For Respondent(s) : HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 29/03/2023 Learned counsel for the petitioner seeks permission to withdraw this petition. Permission is granted. Accordingly, the instant petition is dismissed as withdrawn. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ RAJAT/43

Recent GST High Court judgments

Search GST case law →