M/S GVK JAIPUR EXPRESSWAY PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/14601/2022HC RajasthanRJHC02077918202226 March 2025Author: AVNEESH JHINGAN,MANEESH SHARMA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, disposed of the writ petition as not pressed. The Court granted the petitioner liberty to avail remedies in accordance with law for the redressal of any surviving grievances. The specific issue of whether the refund was correctly adjusted against the demand was not decided on merits, as the petitioner chose not to press the petition. The operative direction was to dispose of the petition as not pressed with the liberty granted.

What were the facts?

The petitioner, M/s Gvk Jaipur Expressway Pvt. Ltd., filed a writ petition before the Rajasthan High Court at Jaipur. The petition challenged an action or order by the Assistant Commissioner of Income Tax, Circle-7, Jaipur, and the Deputy Commissioner of Income Tax, Circle-7, Jaipur. The petitioner sought a refund. During the pendency of the writ petition, the petitioner was informed that the refund sought had been adjusted against a demand created. The petitioner, acting on instructions from its counsel, stated that it was not pressing the current petition.

What were the issues?

1. Whether the petitioner is entitled to press the writ petition for the refund sought, given that it has been adjusted against a demand created? (Question of law and fact) Assessee's Contention: The petitioner, through its counsel, submitted that it was not pressing the writ petition. However, it sought liberty to avail remedies in accordance with law for the redressal of any surviving grievances. Revenue's Contention: The judgment does not record any specific contentions from the revenue. The revenue was represented by counsel, but their arguments are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:13747-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14601/2022 M/s Gvk Jaipur Expressway Pvt. Ltd., Having Its Registered Office At - 156-159, Paigah House, Sardar Patel Road, Secunderabad, Telangana - 500003 Through Its Director And Ceo Sh. Issac George Anicattu. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle-7, Jaipur, Sidhnath Bhawan, Jaipur, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur, Rajasthan, 302015. 2. Deputy Commissioner Of Income Tax, Circle-7, Jaipur, F- 103, First Floor, C-95, Baba Siddhanath Bhawan, Janpath, Lal Kothi, Jaipur. 3. Principal Chief Commissioner Of Income Tax, Rajasthan (Cadre Controlling), New Central Revenue Building, Statue Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Jaideep Malik with Mr. Sourabh Thathera for Mr. Javed Khan For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA

Order 26/03/2025 Learned counsel for petitioner on instructions submits that during the pendency of petition, the refund sought has been adjusted against the demand created, is not pressing this petition. However, seeks liberty to avail remedies in accordance with law for redressal of surviving grievances, if any.

[2025:RJ-JP:13747-DB] (2 of 2) [CW-14601/2022] The petition is disposed of as not pressed with liberty as prayed for. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/58

Recent GST High Court judgments

Search GST case law →