M/S G.R. Enterprises vs. Union Of INDIA
Held
The Court held that the controversy involved in the present writ petition was no longer res integra and had been resolved by a Co-ordinate Bench order of the same High Court dated 22.08.2025 in the case of Eagle Trans Shipping And Logistics India Pvt. Ltd. Vs. Union of India & Ors. The reasoning was based on the submissions made by the learned counsels for both the petitioner and the respondents, who agreed that the issue was settled by the prior judgment. Consequently, the Court ordered the disposal of the instant writ petition in terms of the aforementioned Co-ordinate Bench order. The operative direction was to dispose of the writ petition accordingly. No specific issue was left undecided, as the parties agreed on the applicability of the prior judgment.
Facts
The petitioner, M/s G.r. Enterprises, through its proprietor Mr. Shital Kumar Rander, filed a writ petition before the Rajasthan High Court. The respondents include the Union of India, Central Board of Indirect Taxes and Customs, Chief Commissioner CGST Jaipur Zone, State of Rajasthan, Chief Commissioner Commercial Tax Department, Appellate Authority State Tax Jaipur-III, and Deputy Commissioner Circle-I Jaipur-III. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed.
Key Issues
1. Whether the controversy involved in the present case is res integra and stands resolved by a Co-ordinate Bench order of this Court dated 22.08.2025 passed in the case of Eagle Trans Shipping And Logistics India Pvt. Ltd. Vs. Union of India & Ors. (D.B. Civil Writ Petition No. 16649/2024 and other connected matters)? Petitioner's Contention: The petitioner, through its learned counsel, submitted that the controversy is no longer res integra and has been resolved by the aforementioned Co-ordinate Bench order. They prayed for disposal of the instant writ petition in terms of that order. Respondents' Contention: The learned counsels for the respective respondents concurred with the petitioner's submission that the controversy stands resolved by the Co-ordinate Bench order and did not present any contrary arguments.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:49813-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19198/2025 M/s G.r. Enterprises, C-15, Bhagwati Sadan, Opposite Laxmi Mandir Cinema, Tonk Road, Jaipur, Rajasthan, 302015 Through Its Proprietor Mr. Shital Kumar Rander, S/o Mr. Tez Prakash Rander, Aged About 48 Years, C-15, Bhagwati Sadan, Laxmi Mandir Cinema Ke Samane, Tonk Road, Lal Kothi, Jaipur, Rajasthan, 302015. ----Petitioner Versus
Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, New Delhi.
Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, Having Office At North Block, New Delhi Through Its Chairman.
The Chief Commissioner, Cgst, Jaipur Zone, Ncrb, Statue Circle, C-Scheme, Jaipur-302005. 4. State Of Rajasthan, Though The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005
The Chief Commissioner, Commerical Tax Department, Kar Bhawan, Jaipur-302004. 6. The Appellate Authority, State Tax, Jaipur-Iii, Kar Bhawan, Jaipur, Rajasthan.
The Deputy Commissioner, Circle-I, Jaipur-Iii, State Tax Department, Room No.429, Zonal Kar Bhawan, Jhalana, Jai
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