M/S Rathi Tmt Saria PVT. LTD vs. Commissioner

Held

The Court held that no grounds were made out for recalling the order dated December 14, 2019. The reasoning behind this decision is not elaborated in the provided text, but the outcome indicates that the Court found the petitioner's application to be without merit. The Court's decision implies that the original order of December 14, 2019, stands. The operative direction was to dismiss the applications for recall. No specific issues were expressly left undecided, as the Court directly addressed and disposed of the recall applications.

Facts

The petitioners, M/s Rathi TMT Saria Pvt. Ltd. and its Director Sh. Sri Srivats Rathi, filed applications seeking recall of an order dated December 14, 2019. The applications were filed before the High Court of Judicature for Rajasthan, Bench at Jaipur, in connection with D.B. Central Excise Appeal Nos. 139/2017 and 140/2017. The respondent in these matters is the Commissioner, CGST, Alwar (erstwhile Commissioner of Central Excise and Service Tax, Jaipur-I). The specific details of the original appeals, the tax periods, the amounts in dispute, or the specific orders that were the subject of the December 14, 2019 order are not recorded in the provided judgment. The current proceedings solely concern the applications for recalling the prior order.

Key Issues

1. Whether there are sufficient grounds to recall the order dated December 14, 2019, passed by the Court? The petitioner argued that grounds for recalling the order existed, implying that the order was passed erroneously or without proper consideration of their submissions. The respondent, Commissioner CGST, Alwar, did not present any arguments in the provided judgment. The judgment does not specify which party made the application for recall or the precise nature of the alleged error in the December 14, 2019 order. The core issue is whether the Court should revisit and set aside its previous order based on the petitioner's application.