VINAY CHORDIA SON OF SHRI LABH CHAND CHORDIA vs. ASSISTANT DIRECTOR OF INCOME TAX (INVESTIGATION)

CW/5879/2021HC RajasthanRJHC02032016202106 January 2025Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioners to withdraw the writ petition. The court accepted the statement made by the learned counsel for the petitioners that the petition had become infructuous with the passage of time. Consequently, the petition was disposed of as having rendered infructuous. Any pending applications related to the petition were also disposed of. The court did not decide on the merits of any underlying tax dispute, as the petition was withdrawn.

What were the facts?

The petitioners, a group of individuals including Vinay Chordia and his family members, filed a Civil Writ Petition No. 5879/2021 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Assistant Director of Income Tax (Investigation), Alwar. The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and its subsequent withdrawal.

What were the issues?

The primary issue before the High Court was whether the writ petition, filed by the petitioners against the Assistant Director of Income Tax (Investigation), Alwar, should be allowed to be withdrawn. The petitioners' counsel stated that the petition had become infructuous due to the efflux of time. The court needed to decide whether to permit the withdrawal and dispose of the petition on that basis. The judgment does not record any specific arguments from the revenue, other than their presence as the respondent.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:464-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5879/2021 1. Vinay Chordia Son Of Shri Labh Chand Chordia, Aged About 64 Years, R/o C-61, Sangram Colony, C-Scheme, Jaipur. 2. Madhu Chordia Wife Of Shri Vinay Chordia, Aged About 59 Years, R/o C-61, Sangram Colony, C-Scheme, Jaipur. 3. Sushila Chordia Wife Of Shri Labh Chand Chordia, Aged About 87 Years, R/o C-61, Sangram Colony, C-Scheme, Jaipur. 4. Vivek Chordia Son Of Shri Vinay Chordia, Aged About 40 Years, R/o C-61, Sangram Colony, C-Scheme, Jaipur. 5. Namrata Chordia Wife Of Shri Vivek Chordia, Aged About 40 Years, R/o C-61, Sangram Colony, C-Scheme, Jaipur. 6. Nitin Chordia Son Of Shri Vinay Chordia, Aged About 36 Years, R/o C-61, Sangram Colony, C-Scheme, Jaipur. 7. Praneeta Chordia Wife Of Shri Nitin Chordia, Aged About 36 Years, R/o C-61, Sangram Colony, C-Scheme, Jaipur. ----Petitioners Versus Assistant Director Of Income Tax (Investigation), Alwar, 22, Moti Doongri Road, Alwar. ----Respondent For Petitioner(s) : Ms. Satvika Jha on behalf of Mr. Siddharth Ranka For Respondent(s) : HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 06/01/2025 1. Learned counsel for the petitioners seeks to withdraw the instant petition on the statement that by efflux of time, the petition has now rendered infructuous.

[2025:RJ-JP:464-DB] (2 of 2) [CW-5879/2021] 2. Placing on record the statement so made, the petition is disposed of as having rendered infructuous. Pending application, if any, also stands disposed of. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/46

Recent GST High Court judgments

Search GST case law →