RAMBABU AGARWAL S/O SHRI MADAN LAL AGARWAL vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/2432/2026HC Rajasthan2026:RJ-JP:22831-DB27 May 2026Bench: SANJEEV PRAKASH SHARMA, BALJINDER SINGH SANDHU1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition. The reasoning was solely based on the petitioner's failure to comply with the court's explicit direction to amend the writ petition within the stipulated time granted on May 5, 2026. The court noted that the deadline for amendment was May 25, 2026, and the petitioner did not file the amended petition. Consequently, the writ petition was dismissed as per the order dated May 27, 2026. No decision was made on the substantive merits of the case, as the dismissal was procedural. All pending applications were also dismissed.

What were the facts?

The petitioner, Rambabu Agarwal, had filed a writ petition before the Rajasthan High Court, Jaipur Bench. The High Court, on May 5, 2026, had granted four weeks' time to the petitioner to amend their writ petition, referencing a judgment of the Hon'ble Apex Court in SLP (C). Diary No(s). 2196/2026, titled Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh. The deadline for amendment was May 25, 2026. The case was listed for further hearing on May 27, 2026. The High Court noted that despite the explicit direction, the petitioner failed to file the amended writ petition within the stipulated time.

What were the issues?

1. Whether the writ petition should be dismissed for non-compliance with the High Court's order to amend the petition within the stipulated time. Assessee's Contention: The judgment does not record any specific arguments made by the petitioner's counsel regarding the non-filing of the amended petition. The counsel appeared but no submissions were made on this point. Revenue's Contention: The judgment does not record any specific arguments made by the respondent's counsel. The counsel appeared, but no submissions were made on the merits of the case or the non-compliance.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:22831-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2432/2026 Rambabu Agarwal S/o Shri Madan Lal Agarwal, Aged About 55 Years, R/o H-55, Jhakeshwar Marg, Bani Park, Jaipur 302006 ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur, Having Its Address 408, 4Th Floor, Jeevan Nidhi- Ii Lic Building, Bhawani Singh Road, Jaipur- 302005 ----Respondent For Petitioner(s) : Ms. Satvika Jha & Mr. Rohan Chatter on behalf of Mr. Siddharth Ranka For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU (Through V.C.) Order 27/05/2026 1. This Court on 05.05.2026 has passed the following order:- “1. In view of the judgment passed by the Hon'ble Apex Court in SLP (C). Diary No(s). 2196/2026, titled as Income Tax Officer, Ward 2(1), Chandigarh & Ors. Vs. Tej Partap Singh decided on 10.04.2026 and stated to have been uploaded on 28.04.2026, we give four weeks' time, as directed by the Hon'ble Apex Court, to the respective petitioners in each of the writ petitions listed before us to amend their petitions on or before 25.05.2026, if they so choose to. 2. List these cases on 27.05.2026. 3. Interim order, if any, shall continue till next date of hearing.” 2. Despite the aforesaid direction, the petitioner has not filed the amended writ petition within the stipulated time. 3. In view of above, the present writ petition stands dismissed. 4. All pending applications also stand dismissed. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ 80-DivyaP Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/06/2026 at 12:17:04 PM) (Downloaded on 30/10/2026 at 10:21:46 AM)

Recent GST High Court judgments

Search GST case law →