M/S Ganpati Motors vs. Union Of INDIA
Held
The Court held that the controversy involved in the instant writ petition stands covered by the bench decisions in Obelisk Composite Technology LLP Vs. Union of India & Ors. and Trivedi Ventures LLP Vs. Union of India & Ors. In the Trivedi Ventures LLP case, the Jaipur Bench had allowed the writ petitions in terms of the decision in Obelisk Composite Technology LLP. The Court in Obelisk Composite Technology LLP had granted liberty to the petitioners to make an application before the GST Council through the Standing Counsel. The Standing Counsel was further requested to forward the application to the jurisdictional officer for onward transmission to the GST Council. The GST Council was directed to issue a requisite certificate of recommendation, along with particulars and evidence, and if the petitioner's assertion was found correct, to issue a necessary recommendation to the Commissioner to enable the petitioners to get the benefit of CENVAT credit within the stipulated time. Accordingly, the present writ petition was disposed of in light of these decisions.
Facts
The petitioner, M/s Ganpati Motors, through its partner Kamal Singh Jain, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents included the Union of India, the Goods and Service Tax Council, the Goods and Service Tax Network, and the Superintendent of Central GST. The petition concerned a dispute related to GST. The learned counsel for both parties submitted that the controversy in the present writ petition was covered by previous bench decisions of the High Court in Obelisk Composite Technology LLP Vs. Union of India & Ors. and Trivedi Ventures LLP Vs. Union of India & Ors.
Key Issues
1. Whether the controversy in the present writ petition is covered by the decisions of this Court in Obelisk Composite Technology LLP Vs. Union of India & Ors. and Trivedi Ventures LLP Vs. Union of India & Ors.? Petitioner's Argument: The petitioner, through their counsel, relied on the submissions made by both parties that the present case is covered by the aforementioned High Court decisions. Revenue/State's Argument: The respondents, through their counsel, concurred with the petitioner's submission that the controversy is covered by the cited High Court judgments.
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5014/2020 M/s Ganpati Motors, Bhagwan Mahavir Marg, Hanumangarh Town, Hanumangarh, Rajasthan 335513 through its Partner Kamal Singh Jain S/o Shri I.C. Jain. ----Petitioner Versus
Union of India through Secretary, Ministry of Finance (Department of Revenue), No. 137, North Block New Delhi. 110001. 2. Good and Service Tax Council, Through Chairman, 5th Floor Tower-II, Jeevan Bharti, Building Jan Path Road, Connaught Place, New Delhi-110001. 3. Goods and Service Tax Network, Through Chairman, East Win-G, IV Floor, World Mark-1, Aerocity, New Delhi- 110037
Superintendent,
Center
GST
Range
(Xxxvi), Hanumangarh-I, Rajasthan 335513. ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal. Through video conferencing. For Respondent(s) : Mr. Rajvendra Saraswat. Mr. Mukesh Rajpurohit, ASG Both through video conferencing. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 19/10/2020 Learned counsel appearing for the parties submit that the controversy involved in the instant writ petition stands covered by a Bench decision of this Court in the case of Obelisk Composi
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