M/S. Bhagwati Tyres vs. Union Of INDIA
Held
The Court held that the controversy involved in the present writ petition is covered by the Bench decisions in the case of Obelisk Composite Technology LLP Vs. Union of India & Ors. and Trivedi Ventures LLP Vs. Union of India & Ors. The Court disposed of the present writ petition in light of these decisions. The reasoning is based on the principle that similar matters have already been adjudicated upon by coordinate benches. The operative direction is that the writ petition is disposed of in terms of the observations and directions in the cited cases. Specifically, the Court referred to the directions in Trivedi Ventures LLP, which allowed petitioners to make an application to the GST Council through the Standing Counsel, who would forward it to the jurisdictional officer for onward transmission. If the petitioner's assertion is found correct, the GST Council shall issue a recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit within the stipulated time.
Facts
The petitioner, M/s. Bhagwati Tyres, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents included the Union of India, Goods and Services Tax Council, Goods and Services Tax Network, and the Assistant Commissioner, Circle A, Center GST Department, Hanumangarh. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the parties submitted that the controversy 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 and Trivedi Ventures LLP? Petitioner's Contention: The petitioner, through their counsel, implicitly agreed that the matter is covered by the aforementioned High Court decisions. Revenue/State's Contention: The respondents, through their counsel, also submitted that the controversy is covered by the aforementioned High Court decisions. No specific arguments or reliance on provisions, circulars, or precedents were recorded for either side beyond their agreement on the applicability of prior judgments.
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4982/2020 M/s. Bhagwati Tyres, Near G.M. Pump, C-79, Super Market, Satipura Road, Hanumangarh Town, Rajasthan, 335513 through its Karta Karan Kumar Madan S/o Shri Goverdhan Lal Madan. ----Petitioner Versus
Union of India through Secretary, Ministry of Finance (Department of Revenue) No. 137, North Block, New Delhi-110001. 2. Goods 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. 4. Assistant Commissioner, Circle A, Center GST Department, Hanumangarh, 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 thi
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