Balaji Mines And Minerals vs. Union Of INDIA

CW/5828/2024HC RajasthanGSTCNR RJHC01024241202401 May 2024Bench: MANINDRA MOHAN SHRIVASTAVA,MUNNURI LAXMAN2 pages

AI SummaryDismissed

Facts

The petitioner, Balaji Mines And Minerals, a sole proprietorship firm, filed a writ petition before the Rajasthan High Court at Jodhpur. The petitioner sought relief against the respondents, including the Union of India and the State of Rajasthan through various departments and the Assistant Commissioner, State Tax (GST) Department. 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. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed.

Held

The Court held that the present case is 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. Based on this finding, the Court decided to dismiss the present writ petition in terms of the aforementioned judgment. The reasoning is that if a previous binding precedent exists and the current case falls within its ambit, the court is bound to follow it. The ratio decidendi is that cases with identical facts and legal questions should be decided consistently with prior judgments of coordinate benches. The operative direction was to dismiss the petition.

Key Issues

1. Whether the present writ petition is squarely covered by the judgment rendered by a Division Bench of this Court in Sudershan Lal Gupta Vs. Union of India & Ors. [D.B. Civil Writ Petition No. 8109/2022] and other connected matters. Petitioner's Contention: The petitioner's counsel argued that the facts and legal issues in the present case are identical to those decided in the Sudershan Lal Gupta case, and therefore, the present petition should be decided in the same terms. Revenue/State's Contention: The judgment does not record any specific arguments made by the respondents. However, by agreeing to dispose of the matter based on the petitioner's submission regarding the applicability of the Sudershan Lal Gupta judgment, the respondents implicitly accepted that position or did not contest it.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JD:18879-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5828/2024 Balaji Mines And Minerals, 15 K W M, 19 K W M, Rojari Gharsana, Rajasthan, 335707 A Sole Proprietorship Firm Through Its Sole Proprietor Shishupal Singh S/o Heeralalkaswan Aged 70 Years. ----Petitioner Versus 1. Union Of India, Through Secretary 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-Iii Circle Suratgarh District Sri Ganganagar. ----Respondents For Petitioner(s) : Mr. V.K. Agarwal Mr. Dalpat Singh Solanki For Respondent(s) : Mr. Mukesh Rajpurohit, Dy.S.G. Mr. Rajvendra Saraswat Mr. Mahaveer Bishnoi, AAG HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order 01/05/2024 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:18879-DB] (2 of 2) [CW-5828/2024] 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.