Dharamveer Singh vs. State Of Rajasthan
Held
The Court held that the controversy involved in the present writ petition was identical to the one decided in the case of Ladu Lal Hiran & Ors. Vs. State of Rajasthan & Ors. The Court noted that the respondents' counsel did not dispute this fact. In the cited judgment, the Court had allowed the writ petitions and quashed a letter dated 08.11.2017 issued by the Finance (Tax) Department, Government of Rajasthan, and any subsequent letters issued in pursuance thereof. Following the principle of parity and the stand of the respondents, the present writ petition was also allowed. The impugned letters dated 08.11.2017, 14.11.2017, 05.12.2017, and 11.12.2017 were quashed and set aside. The ratio decidendi is that where a controversy is identical to a previously decided matter and the respondents do not dispute this, the High Court should follow its previous decision.
Facts
The petitioner, Dharamveer Singh, filed a writ petition before the Rajasthan High Court challenging certain letters issued by the State Government concerning GST. The petitioner argued that the controversy in his case was identical to a previous matter decided by a coordinate bench of the same High Court. The respondents, including the State of Rajasthan and the Union of India, were represented. The petitioner relied on a prior judgment dated August 28, 2018, in the case of Ladu Lal Hiran & Ors. Vs. State of Rajasthan & Ors. The respondents' counsel did not dispute that the present case was identical to the previously decided one.
Key Issues
1. Whether the present writ petition is identical to the case of Ladu Lal Hiran & Ors. Vs. State of Rajasthan & Ors. decided by a coordinate bench of this Court on 28.08.2018, and if so, should it be decided in light of that judgment? (Question of fact and law). Petitioner's contention: The petitioner contended that the controversy involved in his writ petition is exactly identical to the one decided in the aforementioned case and therefore, the matter should be decided in light of that judgment. Respondents' contention: The respondents' counsel, while appearing, was not in a position to dispute the fact that the controversy involved in the present writ petition was exactly identical to the one decided by the Court in the bunch of writ petitions led by S.B. Civil Writ Petition No. 5354/2018. They did not contest the reverse charge mechanism and accepted it as a proposition supported by their pleadings.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR. .. S.B. CIVIL WRIT NO. 13387/2018 Dharamveer Singh S/o Shri Hanuman Singh Rajput, Age About 23 years, R/o Borunda Tehsil Bilara District Jodhpur. ----Petitioner Versus
State Of Rajasthan through Secretary, Mines and Geology Department, Government Of Rajasthan Jaipur.
Secretary Finance Department, Government Of Rajasthan, Jaipur, Rajasthan.
Director, Mines and Geology Department Udaipur.
Mining Engineer, Mines and Geology Department, Nagaur, Rajasthan.
Union of India through its Secretary, Ministry of Finance, Nirman Bhawan, New Delhi.
The Under Secretary, (ST-II) Ministry Of Finance Department Of Revenue State Tax Division New Delhi. ----Respondents For Petitioner(s) : Mr. Amit Vyas. Mr. Arvind Shrimali. For Respondent(s) : Mr. Rishabh Tayal, Assistant to Mr. K.L. Thakur, AAG. HON'BLE MR. JUSTICE SANDEEP MEHTA Order 18/09/2018 Heard. Issue notice. Shri Rishabh Tayal, Assistant to Shri K.L. Thakur, learned Additional Advocate General has appeared on behalf of the respondents. Copy of the writ petition has already been supplied to him.
(2 of 3) [CW-1338
The judgment continues below.
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