Rajasthan Patrika PVT. LTD. vs. Union Of INDIA
Held
The High Court held that the issue involved in the present writ petition is covered by the decision of the Supreme Court in Union of India vs. Mohit Minerals (Pvt.) Ltd. reported in (2022) 10 SCC 700. Furthermore, the Court noted that a similar writ petition, D.B. Civil Writ Petition No.7091/2019 titled as Chambal Fertilisers And Chemical Limited vs. Union of India & Ors., had already been disposed of by the High Court on 21.12.2023. Based on the consensus of the parties and the precedent set by the Supreme Court and its own previous order, the Court decided to dispose of the present petition in terms of the order passed in D.B. Civil Writ Petition No.7091/2019. No specific operative directions are detailed in the provided text, but the disposal implies adherence to the principles laid down in the cited judgments.
Facts
The petitioner, Rajasthan Patrika Pvt. Ltd., filed a writ petition before the High Court of Rajasthan, Jaipur Bench. The respondents are various authorities of the Union of India and Customs, including the Commissioner of Central Goods and Services Tax, Jaipur Zone, and the Assistant Commissioner, Central Goods and Services Tax, Jaipur. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that notice was awaited for respondent No. 6, but counsel appeared, completing service. The parties agreed that the issue was covered by a Supreme Court decision and a similar writ petition disposed of by the same High Court.
Key Issues
1. Whether the issue involved in the present petition is covered by the decision of the Supreme Court in Union of India vs. Mohit Minerals (Pvt.) Ltd. (2022) 10 SCC 700? Petitioner's Contention: The petitioner, through their counsel, agreed with the respondents that the issue in the present petition is covered by the Supreme Court's decision in Union of India vs. Mohit Minerals (Pvt.) Ltd. Respondent's Contention: The respondents, through their counsel, also agreed that the issue is covered by the Supreme Court's decision in Union of India vs. Mohit Minerals (Pvt.) Ltd. They further noted that a similar petition, D.B. Civil Writ Petition No.7091/2019 (Chambal Fertilisers And Chemical Limited vs. Union of India & Ors.), was disposed of on 21.12.2023, implying this case should follow a similar fate.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:46846-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 21413/2019 Rajasthan Patrika Pvt. Ltd., Having Its Registered Office At Kesargarh, J.l.n. Marg, Jaipur, Rajasthan, Through Its Authorised Signatory Shri. Hanuman Prasad Tiwari (Director), S/o Late Shri Mohan Lal Tiwari, Aged About 59 Years R/o 23/143, Swarn Path Mansarovar, Jaipur (Raj.) ----Petitioner Versus
Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi Through Its Revenue Secretary.
Commissioner, Office Of The Commissioner, Central Goods And Services Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C Scheme, Jaipur.
Assistant Commissioner, Office Of The Assistant Commissioner Central Goods And Services Tax Range- Xliii, Division-I, Cgst Building, Sector-10, Near Vidhyadhar Nagar Stadium, Vidyadhar Nagar, Jaipur
Commissioner Of Customs (Preventive), N.c.r. Building, Statue Circle, C-Scheme, Jaipur
Commissioner Of Customs, Custom House, 5B, Port User Building, Mundra Port, Mundra, Gujarat District Kutch, Gujrat.
Commissioner Of Customs, Jawaharlal Nehru Custom House, Sheva Tal-Uran, Dist.-
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