Case Reference
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Case Title: Bhag Chand Jain (Deceased) through Legal Heir Arun Kumar Jain v. Union of India & Ors.
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Court: High Court of Judicature for Rajasthan, Bench at Jaipur
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Petition Number: D.B. Civil Writ Petition No. 13422/2024
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Category of Dispute: Withdrawal of writ with liberty to apply under GST Amnesty Scheme, 2024
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Date of Judgment: 05 February 2025
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Relevant Sections: GST Amnesty Scheme, 2024 (policy-based relief measure, not statutory provision specific to CGST Act)
Facts (Para 1)
The petitioner, Bhag Chand Jain (deceased) represented through his legal heir, had filed the writ petition challenging proceedings under GST. However, during the hearing, counsel for the petitioner submitted that they wished to withdraw the writ petition in order to avail the benefit of the GST Amnesty Scheme, 2024 announced by the Government.
Questions Raised
The essential issue before the Court was not adjudication of the tax dispute itself, but whether the petitioner should be allowed to withdraw the writ petition with liberty to apply under the Amnesty Scheme.
Observations (Paras 1–2)
The Division Bench noted that the counsel for the petitioner expressly sought permission to withdraw the writ petition to take benefit of the Amnesty Scheme, 2024. Importantly, the counsel appearing for the Union and State did not oppose this request. The Court observed that in such circumstances, there was no impediment in granting liberty for availing the benefit of the scheme.
Judgement (Paras 2–3)
The High Court allowed the petitioner to withdraw the writ petition. The matter was dismissed as withdrawn with liberty to apply under the GST Amnesty Scheme, 2024. This ensured that the petitioner would not be prejudiced by the pendency of the writ and could instead resolve the matter through the statutory amnesty mechanism.
Table of Cases Referred
No external case law was referred in this judgment.
Between Fine Lines
For businesses and taxpayers, this judgment reaffirms that if an Amnesty Scheme is notified, courts may permit pending writ petitions to be withdrawn so that applicants can directly approach authorities under the scheme. This reflects a judicial approach that encourages resolution through Government amnesty provisions instead of prolonged litigation.
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