M/S Udaipur Mineral Development Syndicate PVT. LTD. vs. Union Of INDIA
Held
The High Court held that the issues raised by the petitioner were squarely covered by the Supreme Court's judgment in Union of India & Ors. Vs. VKC Footsteps India Pvt. Ltd. (Civil Appeal No.4810/2021), decided on 13.09.2021. Consequently, the petition was dismissed without further discussion. The Court noted that the dismissal would not prevent the petitioner from making objections to the GST Council, as held by the Supreme Court in the aforementioned case. No specific issues were left undecided; rather, the Court found existing precedent that resolved the matter. The ratio decidendi is that High Courts should dismiss writ petitions where the issues are directly and squarely covered by a Supreme Court judgment, directing aggrieved parties to approach the GST Council for redressal of anomalies.
Facts
The petitioner, M/s Udaipur Mineral Development Syndicate Pvt. Ltd., filed a writ petition before the Rajasthan High Court. The respondents included the Union of India, the State of Rajasthan, the Goods and Services Tax Council, and the Deputy Commissioner, Central Goods and Service Tax. The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition.
Key Issues
1. Whether the issues raised by the petitioner are covered by the Supreme Court's judgment in Union of India & Ors. Vs. VKC Footsteps India Pvt. Ltd. (Civil Appeal No.4810/2021). Petitioner's Contention: The petitioner, by filing this writ petition, implicitly argues that their grievances are not adequately addressed by existing mechanisms or that the judgment in VKC Footsteps does not fully resolve their specific issues. (No specific arguments are recorded for the petitioner beyond the filing of the petition). Respondent's Contention: The respondents, through their legal representatives, would likely argue that the issues raised by the petitioner are indeed squarely covered by the Supreme Court's decision in VKC Footsteps India Pvt. Ltd., and therefore, the writ petition should be dismissed on that ground. They would rely on the Supreme Court's pronouncement that grievances or anomalies can be addressed by the GST Council.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7647/2021 M/s Udaipur Mineral Development Syndicate Pvt. Ltd., Having Its Registered Office At Golcha Trade Centre M.i. Road Jaipur- 302001 Through Its Authorized Signatory Shri Parikshit Singh S/o Shri Mohan Singh Aged About 42 Years R/o 104 A/21-22 Citadel Panchsheel Colony Ajmer Road Purani Chungi Jaipur- 302019 Rajasthan ----Petitioner Versus
Union Of India, Ministry Of Finance Department Of Revenue Room No. 46 North Block New Delhi-110 001 Through Its Secretary
State Of Rajasthan, Finance Department (Tax Division) Ist Floor Main Building Gate-2 Government Secretariat Jaipur Rajasthan 302005 Through Its Joint Secretary
The Goods And Service Tax Council (Gst Council), Office Of The Gst Council Secretariat Fifth Floor Tower-Ii Jeevan Bharti Building Janpath Road Connaught Place New Delhi- 110 001 Through Its Secretary
Deputy Commissioner, Central Goods And Service Tax Division-I Room No. 304 Sector-10 Near Vidhyadhar Nagar Stadium Vidhyadhar Nagar Jaipur-302023 ----Respondents For Petitioner(s) : Mr. Sanjay Jhanwar For Respondent(s) : Mr. Ajay Shukla Mr. R.D. Rastogi, ASG assis
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