M/S MERULANDS INSURANCE SERVICES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/2503/2024HC RajasthanRJHC02012003202408 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court granted the petitioner liberty to avail remedies in accordance with law, specifically mentioning the possibility of filing another writ petition if such a course of action is maintainable. The reasoning behind this decision is not elaborated upon, but the operative direction was to dismiss the writ petition as withdrawn with the granted liberty. No specific issues related to income tax assessment were decided on merits.

What were the facts?

The petitioner, M/s Merulands Insurance Services Private Limited, through its Director Shri Hari Narayan Khandelwal, filed a Civil Writ Petition No. 2503/2024 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Assistant Commissioner of Income Tax, Circle 4, Jaipur. The writ petition challenged an order or action by the respondent authority. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The primary issue before the High Court was whether the petitioner should be allowed to withdraw the writ petition. The petitioner sought permission to withdraw the writ petition with liberty to avail remedies in accordance with law, including filing another writ petition if maintainable. The revenue's contentions are not recorded in the judgment. The question before the court was essentially about the terms under which the petitioner could withdraw the current petition and pursue alternative legal avenues.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:28270-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2503/2024 M/s Merulands Insurance Services Private Limited, 303, The Chamber Of Hanuman Mandir, Vile Parle (East) Maharashtra - 400059 Through Its Director Shri Hari Narayan Khandelwal S/o Late Shri Anandi Lal Age 77 Years, R/o 24 Santosh Sagar Colony Bhrampuri, Jaipur, Rajasthan- 302002 ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle 4 Jaipur, Lic Building, Ambedkar Circle, Jaipur- 302005, Rajasthan, India. ----Respondent For Petitioner(s) : Mr. Peeyush Ganguly for Mr. Mahendra Gargieya For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 08/07/2024 Learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to avail remedies in accordance with law including filing of writ petition, if so maintainable. The writ petition is dismissed as withdrawn with liberty as prayed for.

(ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /11

Recent GST High Court judgments

Search GST case law →