Ramdev Agro Agency vs. Union Of INDIA

CW/4036/2024HC RajasthanGSTCNR RJHC01014607202409 May 2024Bench: MANINDRA MOHAN SHRIVASTAVA,MUNNURI LAXMAN2 pages

AI SummaryDismissed

Facts

The petitioner, Ramdev Agro Agency, filed a writ petition before the Rajasthan High Court at Jodhpur. The petitioner sought relief against an unspecified order or action by the Assistant Commissioner, State Tax (GST) Department, Ward-II Circle Bikaner, and other respondents including the Union of India and the State of Rajasthan. The petitioner's counsel stated that the present case was squarely covered by a previous judgment of a Division Bench of the same High Court in Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil Writ Petition No. 8109/2022) and other connected matters. No specific tax period or amount in dispute was mentioned in the provided text.

Held

The Court held that the present case was squarely covered by the judgment rendered by a Division Bench of the Rajasthan High Court at Jaipur in Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil Writ Petition No. 8109/2022) and other connected matters. Consequently, the Court decided to dismiss the present writ petition in terms of the aforesaid judgment. The reasoning is based on the petitioner's assertion, which was accepted by the Court, that the facts and legal issues in the present case are identical to those decided in the Sudershan Lal Gupta case. The ratio decidendi would be that if a subsequent case is factually and legally identical to a previously decided case by a coordinate bench, the subsequent case should be decided in the same manner. No specific operative directions were issued other than the dismissal of the petition.

Key Issues

1. Whether the present writ petition is covered by the judgment rendered by the Division Bench of this Court in Sudershan Lal Gupta Vs. Union of India & Ors. [D.B. Civil Writ Petition No. 8109/2022] & other connected matters. Petitioner's contention: The petitioner argued that their case is squarely covered by the aforementioned judgment and therefore, the present petition should be decided in the same terms. Revenue's contention: The judgment does not record any specific arguments made by the respondents. However, by agreeing to dismiss the petition in terms of the cited judgment, the respondents implicitly accepted the petitioner's submission that the case was covered.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JD:20658-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4036/2024 Ramdev Agro Agency, A Sole Proprietorship Firm Through Its Sole Proprietor Rameshwari W/o Maniramkasnia Aged 46 Years R/o Ranjeetpura District Bikaner. ----Petitioner Versus 1. Union Of India, Through Finance Department, New Delhi. 2. The State Of Rajasthan, Through Secretary Finance Department (Tax Division), Jaipur. 3. The State Of Rajasthan, Through Secretary Rajasthan Mining And Land Department, Jaipur. 4. The Assistant Commissioner, State Tax (Gst) Department, Ward-Ii Circle Bikaner. ----Respondents For Petitioner(s) : Mr. Vijay Kumar For Respondent(s) : Mr. Rajvendra Saraswat Mr. Manish Patel, AAG HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order 09/05/2024 Learned counsel for the petitioner at the outset submits that the present case is squarely covered by the judgment rendered by a Division Bench of this Court at Jaipur in Sudershan Lal Gupta Vs. Union of India & Ors. [D.B. Civil Writ Petition No. 8109/2022] & other connected matters and the present case may also be decided in the same terms.

[2024:RJ-JD:20658-DB] (2 of 2) [CW-4036/2024] In view of the aforesaid statement, the present case is also dismissed in terms of the judgment rendered in Sudershan lal Gupta (supra). (MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ 3-jayesh/-

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.