Facts of the Case

M/s Arham Art India, a registered partnership firm from Jodhpur, had filed D.B. Civil Writ Petition No. 12788/2019 before the Rajasthan High Court against the Assistant Commissioner, Central Goods and Service Tax, Jodhpur, and the Goods and Services Tax Network (GSTN). The order itself is extremely brief and does not disclose the underlying grievance, the relief originally sought, or any facts about the dispute — it records only that the petitioner sought to withdraw the writ petition.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition.

Petitioner's Arguments

  • An interlocutory application (I.A. No.1/2023) was moved seeking permission to withdraw the writ petition; no reasons for withdrawal are recorded in the order.

Respondent's Arguments

  • Counsel for the respondents raised no objection to the withdrawal.

Court Order / Findings

  • The Court allowed the application for withdrawal and dismissed the writ petition as withdrawn. No findings were recorded on the merits of whatever dispute had originally brought the parties to court.

Important Clarification

Because the petitioner withdrew the case, there is no ruling here on any point of GST law — the underlying issue, whatever it was, remains legally undecided and this order cannot be relied upon as precedent for anything beyond the fact of withdrawal.

Sections Involved

  • Central Goods and Services Tax Act, 2017 (subject matter of the underlying, undisclosed dispute)
  • Constitution of India — Article 226

Decision – In Favour of

Disposed of without a decision on merits — the writ petition was dismissed as withdrawn at the petitioner's own request.

Case Details

Court: High Court of Judicature for Rajasthan at Jodhpur
Case No.: D.B. Civil Writ Petition No. 12788/2019
Coram: Hon'ble Mr. Justice Vijay Bishnoi & Hon'ble Mr. Justice Praveer Bhatnagar
Date of Order: 17 May 2023

Link to Download the Order

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