M/S Rajeev Traders vs. Appellate Authority

CW/16211/2022HC RajasthanGSTCNR RJHC02087574202223 February 2026Bench: MAHENDAR KUMAR GOYAL,SAMEER JAIN2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Rajeev Traders, a sole proprietorship firm, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents were the Appellate Authority, GST, the Assistant Commissioner, State Tax, and the State of Rajasthan. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed, other than the fact that the petitioner approached the High Court challenging an order or action by the revenue authorities.

Held

The Court held that the issue before it was no longer res integra, meaning it had already been settled. This conclusion was based on the submission of both the petitioner and the respondents. They agreed that a coordinate bench of the same High Court had previously decided a similar matter in D.B. Civil Writ Petition No.2385/2024: M/s World Trade Park Ltd. Versus Union Of India and Ors., on 01.12.2025. Consequently, the Court found no need for an independent adjudication of the present case. The ratio decidendi is that if a coordinate bench has already ruled on an identical issue, subsequent similar matters should be disposed of in terms of the prior judgment. The operative direction was to dispose of the writ petition in accordance with the aforementioned precedent.

Key Issues

1. Whether the issue involved in the present writ petition is no longer res integra and has been resolved by a coordinate bench of this Court? (Question of law) Petitioner's Contention: The petitioner, through their counsel, submitted that the issue before the Court has already been decided by a coordinate bench of the High Court in a previous case, D.B. Civil Writ Petition No.2385/2024: M/s World Trade Park Ltd. Versus Union Of India and Ors., dated 01.12.2025. They prayed for the disposal of the instant writ petition in terms of that judgment. Revenue's Contention: The revenue's counsel did not present any separate arguments but concurred with the petitioner's submission regarding the applicability of the previous judgment. They did not rely on any specific provisions, circulars, or precedents beyond acknowledging the prior ruling.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:8259-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16211/2022 M/s Rajeev Traders, A Sole Proprietorship Firm Having Principle Place Of Business At Near Bus Stand, Bansi Pahadpur Road, Rudawal, Bharatpur, Rajasthan, 321402 Through Its Proprietor Shri Ghanshyam Mittal S/o Murarilal Mittal Aged 39 Years R/o Rudawal, Bharatpur, Rudawal, Rajasthan ----Petitioner Versus 1. Appellate Authority, GST, Additional Commissioner Office, Commercial Tax Department, Bharatpur. 2. Assistant Commissioner, State Tax, Ward-Ii (H.Q. Bayana), Circle-B, Bharatpur 3. The State Of Rajasthan, Through The Finance Department ----Respondents For Petitioner(s) : Ms. Ayushi & Mr. Vaibhav for Mr. Prerit Goyal For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Kuldeep Singh Rathore Ms. Harshita Verma Mr. Rohan Mittal Ms. Harshita Sharma HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE SAMEER JAIN

Order 23/02/2026 Learned counsels for the respective parties submit that the issue involved herein is no more res integra and stands resolved by a judgment of co-ordinate Bench of this Court dated 01.12.2025 passed in the case of D.B. Civil Writ Petition No.2385/2024: M/s World Trade Park Ltd. Versus Union Of

[2026:RJ-JP:8259-DB] (2 of 2) [CW-16211/2022] India and Ors. They pray for disposal of the instant writ petition in terms thereof. Ordered accordingly. Pending application(s), if any, also stands disposed of. (SAMEER JAIN),J (MAHENDAR KUMAR GOYAL),J DEEPAK /47

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.