M/S Lsc Infratech Limited vs. State Of Rajasthan

Held

The Court held that the issue involved in the present writ petitions had already been decided by the Hon'ble Apex Court in its judgment dated September 13, 2021, in Civil Appeal No. 4810 of 2021 (Union of India & Ors. Versus VKC Footsteps India Pvt. Ltd.) and other connected matters. The Apex Court had allowed the appeals filed by the Union of India and dismissed the appeals filed by the assesses, which consequently led to the dismissal of similar writ petitions. While the petitioner raised a point regarding the non-compliance of direction (iii) by the GST Council from the Apex Court's judgment, the High Court found no force in this prayer, considering the overall decision of the Apex Court. Therefore, the writ petitions filed by the assesses were dismissed. The stay applications filed with the writ petitions were also dismissed as they did not survive consequent to the dismissal of the petitions. The ratio decidendi is that if the Apex Court has already ruled on the specific issue raised in a writ petition, the High Court should follow that precedent and dismiss the writ petition.

Facts

These are two writ petitions filed by Kriti Creation and M/s LSC Infratech Limited. The petitioners are assesses challenging actions or orders related to GST. The respondents are the Union of India and the State of Rajasthan. The respondents' counsel submitted that the issue involved in these writ petitions has already been decided by the Hon'ble Apex Court in its judgment dated September 13, 2021, in Civil Appeal No. 4810 of 2021 (Union of India & Ors. Versus VKC Footsteps India Pvt. Ltd.) and other connected matters. In that judgment, the appeals filed by the Union of India were allowed, and appeals by the assesses were dismissed, leading to the dismissal of similar writ petitions. The petitioners' counsel could not controvert this fact but argued that a specific direction (iii) from the Apex Court's judgment had not been complied with by the GST Council. The High Court considered this submission but found no force in it.

Key Issues

1. Whether the present writ petitions are to be dismissed in light of the Hon'ble Apex Court's judgment dated September 13, 2021, in Civil Appeal No. 4810 of 2021 (Union of India & Ors. Versus VKC Footsteps India Pvt. Ltd.) and connected matters, which decided the issue involved herein? Contentions: Petitioner: The petitioner argued that while the Apex Court's judgment might have decided the core issue, a specific direction (iii) issued by the Apex Court to the GST Council in the aforementioned judgment has not been complied with, and therefore, appropriate orders should be passed regarding this non-compliance. Respondent: The respondents submitted that the Apex Court's judgment has already decided the issue involved in these writ petitions, and as a consequence, the writ petitions filed by the assesses have been dismissed. They prayed for the dismissal of the present writ petitions on this ground.