M/S Meridean Overseas Education Consultants Private Limited vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s Meridean Overseas Education Consultants Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents include the Union of India, the Additional/Joint Commissioner, CGST and Central Excise Jaipur, the Additional Director of DGGI Jaipur, the State of Rajasthan, and the Chief Commissioner of Commercial Tax Department. The specific tax period and the order or action under challenge, along with the authority that passed it, are not detailed in the provided judgment excerpt. The amount in dispute is also not mentioned. The procedural history leading to this writ petition is not elaborated.
Held
The Court, with the consent of the counsel for the parties, disposed of the writ petition. It directed the concerned authority to decide the matter after providing an opportunity of hearing to the petitioner. Furthermore, the Court mandated that all documents submitted by the petitioner must be considered by the authority during the decision-making process. The reasoning behind this decision is based on the mutual consent of both the petitioner and the respondents, indicating an agreement on the procedural fairness required. The ratio decidendi is that in cases where parties consent, High Courts can direct authorities to provide a hearing and consider all submitted documents before making a decision. No specific issue was left undecided, as the Court provided a clear operative direction.
Key Issues
1. Whether the concerned authority should decide the matter after providing an opportunity of hearing to the petitioner and considering all submitted documents? Petitioner's Contention: The petitioner, through its counsel Mr. P. K. Kasliwal, sought a direction from the Court for the concerned authority to decide the matter. While the specific grounds for this request are not detailed, the implication is that the petitioner seeks a fair hearing and consideration of their submissions. Respondents' Contention: The respondents, represented by Mr. Mahi Yadav (Additional Advocate General), Mr. Kinshuk Jain (Senior Standing Counsel for CBIC), and Mr. Sourabh Jain (Advocate), consented to the disposal of the writ petition with specific directions. Their consent implies an agreement to the procedural fairness sought by the petitioner.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:17571-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15990/2025 M/s Meridean Overseas Education Consultants Private Limited, First Floor, Plot No. 7, Ganga Sagar-B, Vaishali Marg, Vaishali Nagar, Jaipur Through Its Director Mr. Amar Chand Bahada, S/o Mr. Sukha Ram Choudhary, Aged About 33 Years, Plot No.100, Jagdamba Nagarer, Harnathpura, Jhotwara, Jaipur. Rajasthan- 302012. ----Petitioner Versus
Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, New Delhi.
The Additional/joint Commissioner, Cgst And Central Excise Commissionerate Jaipur, Ncrb, Statue Circle, C- Scheme, Jaipur-302005. 3. The Additional Director, Directorate General Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojani Marg, C-Scheme, Jaipur-302001. 4. State Of Rajasthan, Through The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005. 5. The Chief Commissioner, Commercial Tax Department, Kar Bhawan, Jaipur-302004. ----Respondents For Petitioner(s) : Mr. P. K. Kasliwal, Advocate. For Respondent(s) : Mr. Mahi Yadav, Additional Advocate General. Mr. Kinshuk Jain, Senior Standing Counsel for CBIC assisted by Mr. Sourabh Jain, Advocate. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 24/04/2026 With the consent of counsel for the parties, we dispose of this writ petition directing the concerned authority to decide the
[2026:RJ-JP:17571-DB] (2 of 2) [CW-15990/2025] matter after providing opportunity of hearing to the petitioner and after considering all the documents submitted by the petitioner. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J Tushar/105
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.