Ms Hi Tech Tractors Through Its Partner Shri Rabindra Kumar vs. Union Of INDIA Through The Secretary Ministry Of Finance Deptt Of Revenue
Facts
The petitioner, M/s Hi-Tech Tractors, filed a writ petition before the Jharkhand High Court. The respondents were the Union of India, the Central Board of Indirect Taxes and Customs, the State of Jharkhand, and the Deputy Commissioner of State Goods and Service Tax, Ranchi. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history is limited to the filing of the writ petition.
Held
The Court held that the present writ application should be disposed of in terms of the order passed in W.P. (T) No. 1143 of 2021 and its analogous cases, which was disposed of on 11.07.2024. The reasoning is based on the petitioner's submission that a similar matter was decided, and the respondents' acceptance of this submission. The ratio decidendi is that if a similar matter has been decided by the High Court, subsequent identical writ petitions can be disposed of in terms of the prior judgment. The operative direction is to dispose of the writ petition in terms of the aforementioned prior order.
Key Issues
1. Whether the present writ application should be disposed of in terms of the order passed by this Court in W.P. (T) No. 1143 of 2021 and its analogous cases. The petitioner argued that a similar matter had already been decided by the Court. The respondents accepted this submission.
AI-generated summary — verify with the full judgment below
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IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 4503 of 2021 M/S HI-TECH TRACTORS, having its office at Garikhana, 45 Harmu Road, Ranchi, P.O. G.P.O., P.S. Kotwali, District – Ranchi, Jharkhand, through its Partner Shri Rabindra Kumar, son of Sri Machhinder Ram, aged about 53 years, resident of Garikhana, 45, Harmu Road, near Shyam Mandir, Ranchi, P.O. G.P.O., P.S. Kotwali, Town & District – Ranchi, Jharkhand. … PETITIONER
Versus
Union of India, through the Secretary, Ministry of Finance, Department of Revenue, New Delhi.
The Central Board of Indirect Taxes and Customs, through its Chairman, Ministry of Finance, Department of Revenue, New Delhi.
State of Jharkhand, through the Commissioner of State Goods and Services Tax, Ranchi, having its office at Central Revenue Building, Mahatama Gandhi Road, Ranchi.
Deputy Commissioner of State Goods and Service Tax, Special Circle, Ranchi, having its office at Commercial Tax Department, Court Compound, Kotwali, Ranchi. …. RESPONDENTS
--------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD
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The judgment continues below.
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