Zoomcar INDIA Private Limited vs. Union Of INDIA
Held
The High Court noted that the challenge to the circular notifications dated 31.03.2023, 28.12.2023, 01.04.2023, and 01.01.2024 is already under examination by the Supreme Court in SLP No.4240/2025. Consequently, the High Court disposed of the present writ petitions. The Court held that the directions issued by the Supreme Court in the aforementioned SLP shall govern the case of the petitioner. No specific findings were made on the merits of the petitioner's challenge to the circulars by the High Court itself, as it deferred to the ongoing Supreme Court proceedings. The operative direction was to follow the Supreme Court's ruling.
Facts
The petitioner, Zoomcar India Private Limited, has filed two writ petitions challenging certain circular notifications issued by the respondents. The specific dates of the circular notifications under challenge are 31.03.2023, 28.12.2023, 01.04.2023, and 01.01.2024. The respondents include the Union of India, the Goods and Services Tax Council, the State of Rajasthan, and various Deputy Commissioners of the State Goods and Services Tax Department. The petitions are before the High Court of Judicature for Rajasthan, Bench at Jaipur.
Key Issues
1. Whether the circular notifications dated 31.03.2023, 28.12.2023, 01.04.2023, and 01.01.2024 are legally valid and binding on the petitioner, and if they are in contravention of any statutory provisions or established legal principles. The petitioner likely argued that these circulars are arbitrary, discriminatory, or beyond the scope of the powers of the issuing authorities. The respondents would have contended that the circulars are issued in accordance with the law and are binding on the petitioner. The judgment does not explicitly detail the arguments made by each side, but the core issue revolves around the validity and applicability of these circular notifications.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:32987-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16861/2024 Zoomcar India Private Limited, A Company Incorporated Under The Companies Act, 2013, Having Its Office 1st Floor, 14 Laxmi Complex, Subhash Marg, Jaipur, Rajasthan - 302001 Through Its Authorized Signatory Shri Suresh Kumar Katariya S/o Mool Chand, Working As Associate Lead Operations Resident Of I-19, Yogi Marg, Mazdoor Nagar, Ajmer Road, Jaipur-302006. ----Petitioner Versus
Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, Central Secretariat, North Block, New Delhi 110 001
Goods And Services Tax Council, Through Its Chairperson, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110 001
State Of Rajasthan, Through Commissioner, Commercial Taxes, Government Of Rajasthan, Jaipur.
Deputy Commissioner, Circle-I, Jaipur-III, State Goods And Services Tax Department Having Its Office At Room No. 429, Zonal Kar Bhavan, Jhalana, Jaipur ----Respondents Connected With D.B. Civil Writ Petition No. 17574/2024 Zoomcar India Private Limited, A Company Incorporated Under The Companies Act, 2013 H
The judgment continues below.
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