M/S Kumar Sanitation 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 case of Trivedi Ventures LLP, the Jaipur Bench had allowed writ petitions in terms of the decision of the Principal Seat at Jodhpur in Obelisk Composite Technology LLP. The Court reiterated the directions from the Obelisk case, granting liberty to the petitioners to make an application before the GST Council through the Standing Counsel. The Standing Counsel is to forward this application to the jurisdictional officer for onward transmission to the GST Council. The GST Council is to issue a requisite certificate of recommendation, along with necessary particulars and evidence, and if the petitioner's assertion is found correct, issue a recommendation to the Commissioner to enable the petitioner 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 Kumar Sanitation, through its proprietor Rakesh Kumar Gupta, 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 Assistant Commissioner, Center GST Department. The writ petition concerns a dispute related to Goods and Services Tax (GST). The learned counsel for both parties submitted that the controversy in this petition is covered by previous 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 relies on the submissions made by counsel that the present case is covered by the aforementioned High Court decisions, implying that the relief granted in those cases should extend to the present petitioner. Revenue/State's Argument: The respondents, through their counsel, also agree that the controversy is covered by the cited High Court decisions, indicating their acceptance of the precedent set in those cases.
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5054/2020 M/s Kumar Sanitation, Junction Roadopp. Royal Paradise, Hanumangarh Town, Rajasthan - 335513, through its Proprietor Rakesh Kumar Gupta S/o Jia Lal Aggarwal, Age About 49 years. ----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 Wing, IV Floor, World Mark-1, Aerocity, New Delhi-110037
Assistant Commissioner, Center GST Department, Sriganganagar, Rajasthan 335001. ----Respondents For Petitioner(s) : Mr. Pradeep Singh Khichi. Through video conferencing. For Respondent(s) : Mr. Rajvendra Saraswat. Through whatsapp call. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 15/10/2020 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 Composite Techn
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