M/S. Bhawani Silicate Industries vs. Union Of INDIA
Held
The Court held that the issue involved in the present writ petitions was no longer res integra, meaning it had already been decided and was not a new or undecided matter. This conclusion was based on the submission made by the learned counsels for the respective parties. They jointly submitted that the issue stands resolved by a co-ordinate Bench order of this Court dated 08.09.2025, passed at the Principal Seat, Jodhpur, in D.B. Civil Writ Petition No.2932/2023: Shree Arihant Oil and General Mills vs. Union of India and Others. Consequently, the Court ordered the disposal of the instant writ petitions in terms of that previous order. The reasoning is that judicial discipline dictates that a co-ordinate bench's decision on a settled issue should be followed. The ratio decidendi is that where a co-ordinate bench has authoritatively decided an issue, subsequent petitions raising the same issue should be disposed of in line with that precedent.
Facts
These writ petitions, filed by M/s Babulal Edible Oils Private Limited and M/s. Bhawani Silicate Industries, challenge orders or actions by GST authorities. The specific details of the tax periods, the exact nature of the orders under challenge, the authorities who passed them, and the amounts in dispute are not explicitly stated in this excerpt. The procedural history that led to these petitions before the High Court is also not detailed. The core of the matter is that the petitioners are aggrieved by certain GST-related actions taken against them by the revenue authorities.
Key Issues
1. Whether the issue involved in these writ petitions is no longer res integra and has been resolved by a co-ordinate Bench of this Court. The petitioner's contention is that the issue is settled by a previous judgment of a co-ordinate Bench of the High Court. They rely on the order dated 08.09.2025 passed in D.B. Civil Writ Petition No.2932/2023: Shree Arihant Oil and General Mills vs. Union of India and Others. The respondents' arguments are not recorded in this excerpt. The court had to decide if the precedent set by the co-ordinate Bench was applicable and binding in the present cases, thereby resolving the dispute without further adjudication.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:48883-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19855/2023 M/s Babulal Edible Oils Private Limited, A Company Incorporated Under The Provision Of The Companies Act, 2013 Having Its Registered Office At Plot No. 20, 21 And 22 Old Industrial Area, Alwar - 301001 (Rajasthan) Through Its Authorized Signatory Mr. Mukesh Kumar Gupta S/o Late Shri Ramniwas Gupta, Aged About 54 Years, R/o 73/215, Mansarover, Jaipur 302020 ----Petitioner Versus
Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, Central Board Of Indirect Taxes And Customs, 47-B, Cbic, Department Of Revenue, North Block, New Delhi - 110 001. 2. Deputy Commissioner Central Goods And Service Tax, Office Of The Deputy Commissioner, Cgst Division A, Surya Nagar, A Block, Alwar.
State Of Rajasthan, Through The Secretary, Finance Department, Government Secretariat, Jaipur-302005. ----Respondents Connected With D.B. Civil Writ Petition No. 6340/2023 M/s. Bhawani Silicate Industries, F - 143, Udyog Vihar, Jaitpura, Jaipur - 303704 Through Its Partner Shri Sunil Jain, Son Of Shri Chandan Mal Jain, Aged 50 Years, Resident Of A-7, Champa
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