Surbhi Motors vs. The Union Of INDIA

CW/10971/2018HC RajasthanGSTCNR RJHC01048810201809 September 2021Bench: MANOJ KUMAR GARG2 pages

AI SummaryRemanded

Held

The Court held that the controversy involved in the instant writ petition stands covered by the decision of this Court dated 01.11.2019 in the matter of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019). The reasoning is that the previous case involved an identical question. Consequently, the present writ petition was disposed of in light of the directions issued in Jodhpur Truck Pvt. Ltd.'s case. These directions stipulated that the petitioner could submit an application to the GST Council for the requisite certificate/recommendation within 15 days, along with particulars and evidence. If the petitioner's assertion was found correct, the GST Council was to issue the recommendation/certificate within three weeks of the application and the court's order being placed before it. The Court did not expressly leave any issue undecided.

Facts

The petitioner, Surbhi Motors, filed a writ petition before the Rajasthan High Court challenging an unspecified order or action by GST authorities. The respondents are the Union of India, the Commissioner of CGST, and the Assistant Commissioner of State GST, Banswara. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the matter was heard by the High Court, and the respondents' counsel brought to the court's attention a previous decision by a Coordinate Bench in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019), which dealt with an identical question.

Key Issues

1. Whether the present writ petition, involving an identical question as decided in Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019), should be disposed of in terms of the directions issued in that case? Petitioner's Argument: The petitioner's specific arguments are not recorded in the judgment. The judgment only notes that the petitioner's counsel was heard. Respondents' Argument: The respondents argued that the controversy in the instant writ petition is covered by the decision in Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019), and therefore, the petition should be disposed of in line with the directions given in that precedent. They relied on the aforementioned judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 10971/2018 Surbhi Motors, Shakti Nagar, Banswara Road, Bagidora, Banswara, Through Its Proprietor Rajendra Gandhi S/o Meethalal Gandhi, Aged About 49 Years. ----Petitioner Versus 1. The Union Of India, Through The Commissioner (Gst). Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi. 2. The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur. 3. The Assistant Commissioner, State Of Rajasthan, Gst, Banswara. ----Respondents For Petitioner(s) : Mr. Rahul Sharma, Adv. on behalf of Mr. Pankaj Kumar Bohra, Adv. For Respondent(s) : Mr. Sandeep Bhandawat, Adv. Mr. Rajvendra Sarswat, Adv. Mr. Kishan Singh Rathore. HON'BLE MR. JUSTICE MANOJ KUMAR GARG

Order 09/09/2021 Heard learned counsel for the parties.

Counsel for the respondents submits that the controversy involved in the instant writ petition stands covered by a decision of this Court dated 01.11.2019 rendered in the matter of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019), wherein the petition involving identical question has been disposed of by a Coordinate Bench

The judgment continues below.

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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.