Facts of the Case

Balesar Kray Vikray Sahkari Samiti Limited, a cooperative society based in Balesar, Rajasthan, had filed this writ petition impleading the Union of India, the Commissioner (GST), the Commissioner State Tax (GST), the Assistant Commissioner State Tax (GST), and the Goods and Services Tax Network (GSTN) as respondents. The available order does not disclose the specific relief sought or the underlying GST grievance, since the petition was withdrawn by the petitioner's own counsel before the Division Bench recorded any facts or reasoning on the dispute.

Issues Involved

  1. Whether the writ petition should be dismissed as withdrawn at the petitioner's own request.

Petitioner's Arguments

  • Learned counsel for the petitioner sought to withdraw the writ petition; no grounds or reasons for the withdrawal are recorded in the order.

Respondent's Arguments

  • Not separately recorded, since the petition was withdrawn before contest.

Court Order / Findings

  • The Court recorded the petitioner's request to withdraw the writ petition.
  • The writ petition was accordingly dismissed as withdrawn, with no findings on any GST law question.

Important Clarification

Nothing about the underlying dispute — whatever it may have been — was decided; the case was closed purely because the petitioner chose not to pursue it further.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — the general statute under which the dispute with the named GST/tax authorities and GSTN appears to have arisen (specific provision or grievance not identifiable from this order).

Decision – In Favour of

Dismissed as withdrawn at the petitioner's own request — no decision was made on any GST question raised (or that might have been raised) in the petition.

Case Details

  • Court: High Court of Judicature for Rajasthan at Jodhpur
  • Case Number: D.B. Civil Writ Petition No. 2002 of 2021
  • Neutral Citation: 2023:RJ-JD:39376-DB
  • Coram: Hon'ble Mr. Justice Vijay Bishnoi and Hon'ble Mr. Justice Praveer Bhatnagar
  • Date of Order: 17.11.2023

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.