Union Of INDIA vs. Rahul Bhatia S/O Shri Rajendra Kumar Bhatia
Held
The Court held that the issue raised in the present writ petition is covered by its previous order dated August 18, 2022, in the case of The Union of India & Others Vs. Akash Atolia (D.B. Civil Writ Petition No. 6246/2019 and batch of petitions). Consequently, the Court allowed the present writ petition in the same terms and directions as specified in the aforesaid order. The reasoning is based on the direct applicability of the precedent set in the Akash Atolia case. The ratio decidendi is that if a matter is identical to a previously decided case by the same court, the same decision should be applied. The operative direction is that the writ petition is allowed in terms and directions mentioned in the order of August 18, 2022. No specific issue was left undecided.
Facts
This writ petition was filed by the Union of India and other revenue authorities against several respondents who were working as Inspectors in the CGST Commissionerates across Rajasthan. The petition challenged an unspecified order or action taken by the revenue authorities. The specific tax periods and the amount in dispute are not recorded in the judgment. The procedural history indicates that this petition was listed along with a batch of similar petitions, including D.B. Civil Writ Petition No. 6246/2019 (The Union of India & Others Vs. Akash Atolia), but could not be taken up at that time. The present judgment was delivered on September 30, 2022.
Key Issues
1. Whether the issue raised in this writ petition is covered by the order dated August 18, 2022, passed by this Court in the case of The Union of India & Others Vs. Akash Atolia (D.B. Civil Writ Petition No. 6246/2019 and batch of petitions)? Petitioner's Argument: The petitioners, represented by Mr. Kinshuk Jain, argued that the issue in the present petition is identical to those decided in the aforementioned batch of petitions. They contended that the Court's decision in Akash Atolia's case should be applied here. Respondents' Argument: The respondents, represented by Mr. Daksh Pareek, Mr. Arjun Singh, and Mr. Hanuman Singh, did not present any separate arguments as the Court found the matter to be covered by a previous order. Their implicit stance would be to seek the same relief granted in the Akash Atolia case.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 6903/2019
Union of India, through Secretary, Ministry of Finance, North Block, New Delhi. 110001
The Joint Secretary (Admn.), Central Board of Excise & Customs, Govt. of India, Ministry of Finance, North Block, New Delhi. 110001
The Chairman, CBEC, North Block, New Delhi. 110001
The Chief Commissioner, CGST And Central Excise (Jaipur Zone) NCR Building, Statue Circle, Jaipur Zone, Jaipur (Raj.) 302005 ----Petitioners Versus
Rahul Batia S/o Shri Rajendra Kumar Batia, R/o A-14, Shanti Kunj, Alwar, Rajasthan. Working As Inspector (Central Excise) CGST Commissionerate Alwar.
Gulshan Manchanda S/o Shri Purushottam Lal, R/o 34, N.E.B. Subhash Nagar, Alwar, Raj. Working As Inspector Central Exicse CGST Commissionerate Alwar
Smt. Mandeepika Sandhu D/o Shri Jaswant Singh, R/o 3/266/7, Sector 3, Vidhyadhar Nagar, Jaipur, Raj. Working As Inspector CGST Commissionerate, Jaipur
Ankit Singh Rathore S/o Shri Ranjeet Singh Rathore, R/o C-92, Customs Colony Vidhyadhar Nagar, Jaipur, Raj. Working As Inspector Cgst Audit Commissionerate Circle Bhiwadi, Jaipur.
Neeraj Singh S/o Shr
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