M/S World Trade Park LTD. vs. Union Of INDIA
Held
The Court held that the issue involved in the present writ petition is no longer res integra and has been resolved by the order of the Division Bench of the Principal Seat at Jodhpur dated 15.02.2024, passed in the case of M/s Komal Marble Vs. State Of Rajasthan & Ors. Consequently, the civil writ petition was disposed of in terms of the aforementioned order. The Court directed the petitioner to deposit the amount as per the provision of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, within three months from the date of the order. The ratio decidendi is that where a specific issue has been authoritatively decided by a higher bench of the same court, subsequent petitions raising the same issue should be decided in line with that precedent. No issue was expressly left undecided.
Facts
M/s World Trade Park Ltd. (the petitioner) filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The respondents included the Union of India, GST Council, various CGST and State Tax authorities, and the State of Rajasthan. The specific tax period and the exact order or action under challenge, as well as the amount in dispute, are not explicitly detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition and the subsequent submission by counsels.
Key Issues
1. Whether the issue involved in the present writ petition is no longer res integra and has been resolved by a prior Division Bench order of the Principal Seat at Jodhpur? Petitioner's Contention: The petitioner, through their counsels, submitted that the issue involved in the present case is no longer res integra and stands resolved by the order of a Division Bench of the Principal Seat at Jodhpur dated 15.02.2024 in the case of M/s Komal Marble Vs. State Of Rajasthan & Ors.; D. B. Civil Writ Petition No. 1113/2024. Revenue/State's Contention: The judgment does not record any specific contention from the revenue or state side regarding the issues raised. However, their learned counsels were present and made submissions.
Sections Cited
Section 112(8)
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:50116-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2407/2024 M/s World Trade Park Ltd., A Company Incorporated Under The Provisions Of Companies Act, 1956 Having Its Registered Office At Flat No. 901-B, Mahalaxmi Heights, K.k. Road, Seren Cinema Lane, Mumbai And Having Its Corporate Office At 42, Lal Singh Judo Colony, Near Jaipuria Hospital, Tonk Road, Jaipur Acting Through Its Chairman And Managing Director Anoop Bartaria S/o Late Shri Virendra Bartaria Aged 53 Years R/o 61, Jai Jawan Colony, Scheme Iii, Durgapura, Tonk Road, Jaipur ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi.
Gst Council, Through Its Chairman, Government Of India, New Delhi
Chief Commissioner, Central Goods And Services Tax, Statue Circle, C-Scheme, Jaipur
The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
Deputy Commissioner (State Tax), Circle A, Enforcement Wing Iii, Jaipur, Rajasthan
Joint Commissioner, State Tax, Circle- A, Enforcement Wing Iii, Rajasthan, Jaipur
State Of Rajasthan, Through Additional Chief Secretary, Department O
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