Facts of the Case

M/s. Shree Hansmukh Balaji Industries, a proprietorship based in Jodhpur, had filed D.B. Civil Writ Petition No. 9724/2018 before the Rajasthan High Court against the Union of India (through the Commissioner, GST), the Commissioner, Central Goods and Service Tax Commissionerate, Jaipur, and the Commercial Taxes Officer, Circle-B, Jodhpur. The order itself does not describe what the underlying dispute or demand was, since the matter was disposed of at a purely procedural stage years after filing.

When the petition came up on 06.07.2023, counsel for the petitioner sought permission to withdraw it on the ground that it had, according to him, been rendered infructuous. Counsel for the respondent (appearing for the Commercial Taxes Officer) had no objection.

Issues Involved

  1. Whether the writ petition, said by the petitioner to have become infructuous, should be dismissed as withdrawn.

Petitioner's Arguments

  • The petitioner's counsel submitted that the writ petition had been rendered infructuous and prayed for its withdrawal, without elaborating on the reasons in the recorded order.

Respondent's Arguments

  • The respondent's counsel raised no objection to the withdrawal.

Court Order / Findings

  • The Court simply recorded the submission and the lack of objection.
  • It dismissed the writ petition as withdrawn.
  • No reasons were given for why the petition had become infructuous, and no findings were made on whatever GST or Commercial Tax issue had originally been raised.

Important Clarification

This is a bare withdrawal order with no discussion of facts or law — it neither vindicates nor rejects any GST-related grievance the petitioner may originally have had. It offers no legal takeaway beyond confirming that the matter was closed by consent once the petitioner considered it moot.

Sections Involved

  • Central Goods and Services Tax Act, 2017 (Union of India through the Commissioner, GST, was a respondent; no specific provision was discussed)

Decision – In Favour of

Dismissed as withdrawn; no decision on merits either way.

Case Details

  • Court: High Court of Judicature for Rajasthan at Jodhpur
  • Case No.: D.B. Civil Writ Petition No. 9724/2018
  • Neutral Citation: [2023:RJ-JD:20084]
  • Coram: Hon'ble the Chief Justice Augustine George Masih and Hon'ble Mr. Justice Vinit Kumar Mathur
  • Date of Order: 06.07.2023

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.