Shivam Trading Company Near Primary Health Center vs. Union Of INDIA

CW/2223/2024HC RajasthanGSTCNR RJHC01010571202416 February 2024Bench: MANINDRA MOHAN SHRIVASTAVA,MUNNURI LAXMAN1 pages

AI SummaryDismissed

Facts

The petitioner, Shivam Trading Company, through its partner Raghuveer Singh, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents include the Union of India, the State of Rajasthan (through the Finance Department and the Mining and Land Department), and the Assistant Commissioner, State Tax (GST) Department, Bikaner. The petitioner sought relief based on a previous judgment rendered by a Division Bench of the same High Court in Jaipur in the case of Sudershan Lal Gupta Vs. Union of India & Ors. The petitioner contended that their case was squarely covered by this earlier judgment and requested a similar decision.

Held

The Court held that the present case is squarely covered by the judgment of the 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 aforementioned judgment. The reasoning is that if a previous judgment by a coordinate bench has already decided a similar matter, subsequent benches of the same court should follow that precedent to maintain consistency and avoid conflicting decisions. The operative direction was to dismiss the petition, implying that the relief sought by the petitioner was denied based on the precedent.

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 Argument: The petitioner argued that their case is identical to the facts and legal issues decided in the Sudershan Lal Gupta case, and therefore, the present petition should be decided in the same terms as the aforementioned judgment. Respondents' Argument: The judgment does not record any specific arguments made by the respondents. However, the Court's decision implies that the respondents did not contest the petitioner's assertion that the case was covered by the Sudershan Lal Gupta judgment, or their arguments were not presented at the time of the order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JD:8258-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2223/2024 Shivam Trading Company Near Primary Health Center, Ward No.12, Jaitpur, Bikaner Through Its Partner Raghuveer Singh ----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-I Circle E, Room No.302, First Floor, Kar Bhawan, Tulsi Circle Bikaner ----Respondents For Petitioner(s) : Mr. Vijay Kumar For Respondent(s) : --- HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order 16/02/2024 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.

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 10-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.