Ms Gupta Enterprises vs. Commissioner Of Central Excise

CW/10370/2018HC RajasthanGSTCNR RJHC02056176201816 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN2 pages

AI SummaryDismissed

Facts

The petitioners, M/s Gupta Enterprises and M/s Yadav Construction Co., filed writ petitions and appeals before the Rajasthan High Court. The respondent was the Commissioner of Central Excise and Service Tax, Jaipur-I, presently renamed as Commissioner of GST. The cases involved disputes related to GST. The learned counsel for both parties agreed that the issue involved had already been considered and decided by the Hon'ble Supreme Court in the matter of M/S. Tarachand Chaudhary Vs. Commissioner of Central Excise and Service Jaipur-I, decided on September 10, 2024. Consequently, the High Court was asked to dispose of the petitions and appeals in light of the Supreme Court's decision.

Held

The High Court held that the issue involved in the writ petitions and appeals had already been considered and decided by the Hon'ble Supreme Court in the matter of M/S. Tarachand Chaudhary Vs. Commissioner of Central Excise and Service Jaipur-I, decided on September 10, 2024. Following this precedent, the Court found no reason to deviate from the Supreme Court's ruling. The reasoning is based on the principle of judicial discipline, where High Courts are bound by the decisions of the Supreme Court. Therefore, the Court dismissed the petitions and appeals. No specific amount in dispute or tax periods were mentioned in the judgment. The operative direction was the dismissal of all pending applications and the main petitions/appeals.

Key Issues

1. Whether the present writ petitions and appeals are to be dismissed in light of the Hon'ble Supreme Court's decision in M/S. Tarachand Chaudhary Vs. Commissioner of Central Excise and Service Jaipur-I. Petitioner's Argument: The petitioner's counsel agreed with the respondent's counsel that the issue involved in the present cases has been decided by the Hon'ble Supreme Court in the cited matter. Therefore, they did not present any independent arguments against dismissal based on the Supreme Court's ruling. Respondent's Argument: The respondent's counsel contended that the Hon'ble Supreme Court has already considered and decided the issue involved in these cases in M/S. Tarachand Chaudhary Vs. Commissioner of Central Excise and Service Jaipur-I. They argued that the present petitions and appeals should be dismissed in accordance with this Supreme Court judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:15821-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10370/2018 M/s Gupta Enterprises, 215, Avadhpuri-Ii, Mahesh Nagar, Jaipur Raj. Through Its Authorized Signatory And Proprietor Shambhu Dayal Gupta ----Petitioner Versus Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building, Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Gst ----Respondent Connected With D.B. Central/excise Appeal No. 61/2018 M/s. Yadav Construction Co., 23, Sunder Vihar, Durgapura, Jaipur Raj. Through Its Proprietor Mr. Gopal Lal Yadav ----Petitioner Versus Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Cgst, Jaipur ----Respondent D.B. Central/excise Appeal No. 62/2018 M/s. Gupta Enterprises, 215, Avadhpuri-Ii, Mahesh Nagar, Jaipur Raj. Through Its Authorized Signatory Shambhu Dayal Gupta ----Petitioner Versus Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Gst, Jaipur ----Respondent D.B. Civil Writ Petition No. 10371/2018 M/s. Yadav Construction Co., 23, Sunder Vihar, Durgapura, Jaipur Raj. Through Its Proprietor Mr. Gopal Lal Yadav ----Petitioner Versus [2026:RJ-JP:15821-DB] (2 of 2) [CW-10370/2018] Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Gst ----Respondent For Petitioner(s) : Mr. Daksh Pareek. For Respondent(s) : Mr. Kinshuk Jain. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order 16/04/2026 Learned counsel for both the parties are in agreement that the issue involved herein has already been considered and decided by the Hon’ble Supreme Court in the matter of M/S. Tarachand Jaipur-I passed in Civil Appeal No.14118/2015 decided on 10.09.2024.

In view of the above, the petitions as well as the appeals are dismissed in view of the order passed by the Hon’ble Supreme Court in the matter of M/S. Tarachand Chaudhary (supra).

All the pending application(s) stands also disposed of. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J MG/32-35

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.