Devendra Singh Shaktawat vs. Union Of INDIA

CW/1099/2024HC RajasthanGSTCNR RJHC01004258202428 February 2024Bench: DINESH MEHTA,MUNNURI LAXMAN1 pages

AI SummaryDismissed

Facts

The petitioner, Devendra Singh Shaktawat, proprietor of M/s Shree Dhanop Marbles, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Union of India, the State Tax Department through the Assistant Commissioner GST, and the Central Board of Indirect Taxes and Customs. 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, other than the filing of the petition itself.

Held

The Court held that the issue involved in the present writ petition was no longer res integra, meaning it had already been settled by a prior decision of the Court. This conclusion was based on the joint submission of the learned counsels for both the petitioner and the respondents. The Court referred to the case of Sudershan Lal Gupta Contractor vs. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022), decided on 27.09.2022, where a similar writ petition was dismissed. Consequently, following this precedent, the present writ petition was also dismissed on the same terms. The ratio decidendi is that matters already decided by a coordinate bench of the High Court, especially on similar facts and legal issues, should be followed by subsequent benches to ensure consistency and avoid multiplicity of litigation. No specific operative directions were issued beyond the dismissal of the petition.

Key Issues

1. Whether the present writ petition is maintainable in light of previous pronouncements by the Court? (Mixed question of law and fact, turning on principles of res judicata and judicial precedent). Petitioner's contention: The petitioner did not explicitly argue any specific points in the judgment provided. However, by filing the writ petition, it is implied they sought a favorable decision on the matter at hand. Respondents' contention: The respondents, through their learned counsels, jointly submitted that the issue involved in the present writ petition is no longer res integra and has been decided by a Division Bench of the Court in the case of Sudershan Lal Gupta Contractor vs. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022) on 27.09.2022, where a similar writ petition was dismissed.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JD:10205-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1099/2024 Devendra Singh Shaktawat S/o Dilip Singh Shaktawat, Aged About 64 Years, R/o 27 Dhabai Ji Ki Badi, Ashok Nagar, Girwa, Udaipur - 313001 (Rajasthan). Proprietor M/s Shree Dhanop Marbles, Having Its Prinicpal Place Of Business At 27, Ashok Nagar, Udaipur - 313001 Rajasthan. ----Petitioner Versus 1. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block New Delhi - 110001. 2. The State Tax Department, Through Assistant Commissioner Gst, Circle F Ward 1, Kar Bhawan, Patel Circle, Paras Chauraha, Sec - 11, Udaipur, Rajasthan. 3. Central Board Of Indirect Taxes And Customs, Through Its Chairman, North Block, Central Secretariat, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Veer Aditya Singh Rathore For Respondent(s) : Mr. Mukesh Rajpurohit, Dy.S.G. Mr. Rajvendra Sarswat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order 28/02/2024

Learned counsels for the parties jointly submit that the issue involved in the present writ petition is no more res integra and has been decided by the Hon’ble Division Bench of this Court at Jaipur India & Ors. (D.B. Civil Writ Petition No.8109/2022) on 27.09.2022, wherein the said writ petition was dismissed.

In light of the joint submission made by the parties, the present writ petition is also dismissed on same terms. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 133-PoonamS/-

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.