M/S. Amit Traders Sangariya vs. State Of Rajasthan
Held
The Court dismissed the present miscellaneous application. The reasoning was based on the fact that the petitioner had previously filed a similar application, which was dismissed on 14.10.2019. Subsequently, a Special Appeal (Writ) filed against that dismissal was also dismissed by the Division Bench of the High Court on 15.11.2021. Given these prior judicial pronouncements on identical or similar grounds, the Court found no merit in entertaining the current application for modification. The ratio decidendi is that a party cannot repeatedly approach the court with the same grievances after adverse decisions have been rendered and upheld by higher benches. The operative direction was the dismissal of the application.
Facts
The petitioner, M/s. Amit Traders Sangariya, through its Proprietor Amit, filed a miscellaneous application seeking modification of an order dated 15.03.2019 passed by the High Court. The respondents are the State of Rajasthan, through the Commissioner, GST, and the Deputy Commissioner/State Tax Officer. No one appeared on behalf of the petitioner to pursue the current application. The counsel for the respondents informed the Court that a previous miscellaneous application filed by the petitioner on similar terms had been dismissed on 14.10.2019. Furthermore, a Special Appeal (Writ) filed against that dismissal was also dismissed by the Division Bench of the High Court on 15.11.2021.
Key Issues
1. Whether the present miscellaneous application, seeking modification of a previous High Court order, should be entertained when a similar application was previously dismissed and a subsequent appeal against that dismissal was also rejected. (Question of law and procedure) Petitioner's Arguments: The judgment does not record any specific arguments made by the petitioner for the present application. However, the filing of the application itself suggests a desire for modification of the earlier order. Respondents' Arguments: The respondents' counsel pointed out the dismissal of a prior, similar miscellaneous application and the subsequent dismissal of the Special Appeal (Writ) by the Division Bench, implying that the matter has already been decided against the petitioner and the current application is an attempt to relitigate the same issue.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 01/12/2021 The present misc. application has been preferred by the petitioner for modification in the order dated 15.03.2019 passed by this Court.
No one is appearing on behalf of the petitioner to pursue the misc. application.
Learned counsel for the respondents informed this Court that earlier the petitioner has filed the misc. application bearing no.209/2019 on similar terms / facts, which has already been dismissed by this Court vide order dated 14.10.2019 and even the Hon'ble Division Bench of this Court has also been dismissed the Special Appeal (writ) bearing no.67/2020 on 15.11.2021.
In view of the above, the present application is di
The judgment continues below.
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