Mewar Chamber Of Commerce And Industry vs. Union Of INDIA
Held
The Court held that the issue involved in the present writ petition is covered by the judgment previously rendered by the High Court in Lakhpat Trading and Industry Private Ltd. vs. Union of India. Consequently, the Court disposed of the present writ petition in terms of the aforesaid judgment. The reasoning is based on the consensus between the parties that the precedent applies. The ratio decidendi is that if a matter is covered by a prior judgment of the same High Court, the current petition should be disposed of in accordance with that precedent. No specific operative directions beyond disposing of the petition in terms of the prior judgment were recorded. No issues were expressly left undecided.
Facts
The petitioner, Mewar Chamber of Commerce and Industry, filed a writ petition before the Rajasthan High Court. The respondents are various authorities of the Union of India and the State of Rajasthan, including the Department of Revenue, Goods and Service Tax Council, Chief Commissioner CGST, and Commissionerates of CGST and RGST. The specific tax period and the exact order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is that the parties agreed that the issue was covered by a previous judgment of the same High Court.
Key Issues
1. Whether the issue involved in the present writ petition is covered by the judgment rendered by this Court in Lakhpat Trading and Industry Private Ltd. vs. Union of India (D.B. Civil Writ Petition No.11799/2019, decided on 13.07.2021)? Petitioner's Contention: The petitioner, through its counsel, agreed with the respondents that the issue in the present case is indeed covered by the aforementioned judgment. Respondents' Contention: The respondents, through their counsel, also agreed that the issue in the present case is covered by the aforementioned judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4738/2020 Mewar Chamber Of Commerce And Industry, Mewar, Chamber Bhawan, Nagori Garden Bhilwara, 311001 (Rajasthan), Through Its Hony Secretary General, Shri R.k.jain S/o Shri Umrav Singh Jain Aged About 54, Resident Of 5-A25, R.c. Vyas Colony, Bhilwara 311001 (Rajasthan). ----Petitioner Versus
Union Of India, Through The Secretary Department Of Revenue, Ministry Of Finance North Block, New Delhi.
Goods And Service Tax Council, Through Its Secretary, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 110001. 3. Chief Commissioner, Office Of The Chief Commissioner, Central Goods And Service Tax, Statute Circle, C Scheme, Jaipur - 302005. 4. Commissionerate, CGST And Central Excise Udaipur, 142 B, Sector 11, Hiran Magri, Udaipur 313001. 5. Commissionerate-RGST, Commissioner Of Commercial Taxes, Kar Bhawan, Jaipur. ----Respondents For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. Ramdev Rajpurohit on behalf of Mr. Rajvendra Saraswat, Mr. Sunil Bhandari HON'BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Orde
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