Jaipur Mines And Minerals vs. Union Of INDIA
Held
The Court held that the review petition was nothing but an appeal in disguise, as it sought to re-argue issues that had already been decided. The Court referred to its earlier order dated 27.09.2022, which dismissed D.B. Civil Writ Petition No. 6391/2022 and other connected petitions, relying on previous decisions of the Court concerning the imposition of GST on royalty. The Court found no merit in the review petition and accordingly dismissed it. The ratio decidendi is that a review petition cannot be used to re-litigate matters that have already been decided on merits by the High Court, especially when the review appears to be a disguised appeal. No specific operative directions were issued beyond the dismissal of the review petition.
Facts
The petitioner, Jaipur Mines and Minerals, through its proprietor, filed a review petition against an order dated 27.09.2022 passed by the High Court. The review petition sought to revisit the dismissal of D.B. Civil Writ Petition No. 6391/2022, which was one of several writ petitions dismissed by the Court. The original writ petitions had challenged various aspects, including the imposition of GST on royalty. The Court noted that the issues raised in the review petition were already decided in the earlier order and other connected petitions. The petitioner was represented by none in the review petition.
Key Issues
1. Whether the review petition is maintainable when it appears to be an attempt to re-argue issues already decided by this Court in the order dated 27.09.2022 and other connected petitions. Petitioner's Arguments: The judgment does not record any specific arguments made by the petitioner in the review petition. The Court observed that the review petition was essentially an appeal in disguise. Respondents' Arguments: The respondents' arguments are not recorded in the judgment. However, the Court's decision implies that the respondents' position, as reflected in the earlier order, was upheld.
AI-generated summary — verify with the full judgment below
[2023/RJJP/003305] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Review Petition No. 192/2022 In D.B. Civil Writ Petition No. 6391/2022 Jaipur Mines and Minerals, Through It’s Proprietor Mr. Mohit Shukla S/o Gyan Prakash Shukla, Age 31, R/o 54, Vijay Nagar, Malviya Nagar, D-Block, Jaipur, Rajasthan - 302017 ----Petitioner Versus
Union of India, Under Secretary to the Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi 110001
State of Rajasthan, Through Chief Commissioner State Taxes Kar Bhawan, Ambedkar Circle, Jaipur (Raj.)
Central Board of Indirect Taxes and Customs, Through Chief Commissioner Central Taxes Central Revenue Building, Statue Circle, Jaipur (Raj.)
Joint Commissioner (State Tax), Circle-C, Zone Jaipur-II, Commercial Taxes Department, Zonal Kar Bhawan, Jaipur (Raj.) ----Respondents For Petitioner(s) : None HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 24/02/2023 This review petition has been filed against the order dated 27.09.2022 passed by this Court. After going through the review petition, we find that review is no
The judgment continues below.
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