M/S Metso INDIA PVT. LTD. vs. State Of Rajasthan

CW/13515/2020HC RajasthanGSTCNR RJHC02067762202007 May 2024Bench: PANKAJ BHANDARI,SHUBHA MEHTA2 pages

AI SummaryAllowed

Facts

The petitioner, M/s Metso India Pvt. Ltd., filed a writ petition before the Rajasthan High Court. The respondents are the State of Rajasthan and the Union of India, along with their respective tax authorities. The specific tax period and the amount in dispute are not explicitly stated in the provided judgment excerpt. The procedural history leading to this writ petition is not detailed, other than the filing of the writ petition itself.

Held

The Court allowed the writ petition in the same terms as the decision in Carpo Power Limited vs State of Haryana & Ors. The reasoning is that the petitioner's case was considered to be squarely covered by the precedent set in that case. The operative direction is that the writ petition is allowed. However, the respondents are granted liberty to proceed in accordance with law, particularly in cases involving activities not covered under Section 8 of the CST Act. No specific issue was left undecided, as the court proceeded to allow the petition based on the cited precedent.

Key Issues

1. Whether the present writ petition is squarely covered by the decision of the Division Bench in D.B. Civil Writ Petition No. 8093/2018, which in turn relied on the case of Carpo Power Limited vs State of Haryana & Ors. (2018) 53 GSTR 24? Petitioner's Contention: The petitioner argued that their case is directly covered by the aforementioned Division Bench decision. Respondents' Contention: The respondents' counsel stated they had no objection to the writ petition being allowed in the same terms as the Carpo Power Limited case.

Sections Cited

Section 8

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13515/2020 M/s Metso India Pvt. Ltd., A Company Regd. Under Companies Act 1956, Having Its Plant At Sp1-1 To 13, South East Zone, Matshya Industrial Area, Alwar-301030 Through Its Authorised Signatory Shri Trilok Gupta. ----Petitioner Versus 1. State Of Rajasthan, Finance Department (Tax Division) Through Principal Secretary Department Of Finance, Secretariat, Jaipur. 2. The Commissioner, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Doctor Baba Saheb Ambedkar Marg, C Scheme, Jaipur, Rajasthan 302006 3. The Deputy Commissioner, Commercial Taxes Department, Commercial Tax Office Alwar, Rajasthan- 301001. 4. Union Of India, Ministry Of Finance (Department Of Revenue) Through Joint Secretary (Revenue) Nirman Bhawan, New-Delhi. 5. The Under Secretary (St-Ii), Ministry Of Finance, Department Of Revenue, State Tax Division, New Delhi. ----Respondents For Petitioner(s) : Mr. Anupam Bhargava For Respondent(s) : Mr. Umang Gupta Ms. Krati Gaur HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 07/05/2024

It is contended by counsel for the petitioner that the case is squarely covered by decision of Division Bench in D.B. Civil Writ Petition No.8093/2018 wherein Division Bench has allowed the

(2 of 2) [CW-13515/2020] & Ors., (2018) 53 GSTR 24. 2. Haryana & Ors.(supra).

We deem it proper to allow the writ petition in same terms as Carpo Power Limited vs State of Haryana & Ors.(supra).

Civil Writ Petition is accordingly, allowed.

However, the respondents shall be at liberty to proceed in accordance with law.

Needles to say, the cases involving the activity not covered under the provisions of Section 8 of CST Act, the respondents shall be at liberty to proceed in accordance with law. (SHUBHA MEHTA),J (PANKAJ BHANDARI),J HEENA/21

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.