M/S Inidca Motors vs. Union Of INDIA
Facts
The petitioner, M/s Inidca Motors, through its proprietor Mrs. Kamla Devi, filed a writ petition before the Rajasthan High Court. The petition was directed against the Union of India and various GST authorities, including the Commissioner (Nodal Officer) CGST, Commissioner RGST, Commissioner Central Excise and Service Tax, GST Council, and Goods and Service Tax Network. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not explicitly stated in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition.
Held
The Court held that the present writ petition stands disposed of in accordance with the directions issued by the Hon'ble Apex Court in the case of Union of India Versus Filco Trade Centre (P.) Ltd. ([2022] 140 Taxmann.com 535 (SC)). The reasoning is based on the petitioner's submission that the controversy has been set at rest by the Apex Court's judgment and the respondents' lack of opposition. The operative direction is that the writ petition is disposed of accordingly. No specific issues were decided on merits, as the disposal was based on the precedent set by the Supreme Court.
Key Issues
1. Whether the present writ petition can be disposed of in light of the Hon'ble Apex Court's judgment in Union of India Versus Filco Trade Centre (P.) Ltd. reported in [2022] 140 Taxmann.com 535 (SC)? The petitioner argued that the controversy in the present matter has been settled by the Apex Court in the aforementioned case and prayed for the writ petition to be disposed of in accordance with the directions issued therein. The respondents, represented by learned counsel, did not oppose the petitioner's submission.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6231/2020 M/s Inidca Motors, (Kamla Devi) Having Its Office Near Gas Agency, Pilani Road, Chirawa, Jhunjhunu Through Its Proprietor Mrs. Kamla Devi Aged About 53 Years R/o Pilani Road, Chirawa, Jhunjhunu ----Petitioner Versus
Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi - 110 001 Through Joint Secretary (Revenue)
Commissioner (Nodal Officer), CGST Commissionerate, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 (Raj)
Commissioner, RGST, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C- Scheme, Jaipur- 302005 (Raj)
Commissioner, Central Excise and Service Tax, Commissionerate, Block-A, Surya Nagar, Alwar.
GST Council Through its Chairperson Union Finance Minister, Ministry Of Finance, North Block, New Delhi - 110 001
Goods and Service Tax Network, Having Its Office At East Wing, 4th Floor, World Mark-1, Aerocity, New Delhi 110037 Through Assistant Manager (Legal) ----Respondents For Petitioner(s) : Ms. Shraddha Agarwal, Advocate For Respondent(s) : Mr. Muzaffar Iqbal for Mr. Siddharth R
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