M/S Blow Technology Private Limited vs. Union Of INDIA
Held
The Court held that the controversy in the present writ petition is covered by the Bench decisions of this Court in Obelisk Composite Technology LLP Vs. Union of India & Ors. (decided on 12.12.2019) and Trivedi Ventures LLP Vs. Union of India & Ors. (decided on 30.07.2020). In Trivedi Ventures LLP, the Jaipur Bench had allowed writ petitions in terms of the decision in Obelisk Composite Technology LLP. The Court adopted the observations and directions from Trivedi Ventures LLP, which granted liberty to the petitioners to make an application before the GST Council through the Standing Counsel. The Standing Counsel was requested to forward the application to the jurisdictional officer for onward transmission to the GST Council to issue a requisite certificate of recommendation. If the petitioner's assertion was found correct, the GST Council was to issue a necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit within the stipulated time. The present writ petition was disposed of in light of these decisions.
Facts
M/s Blow Technology Private Limited, the petitioner, filed a writ petition before the Rajasthan High Court. The respondents included the Union of India, Goods and Service Tax Council, Goods and Service Tax Network, and the Assistant Commissioner Commercial Taxes. The petitioner's grievance pertains to an unspecified order or action by the revenue authorities. The tax period(s) and the specific amount in dispute are not recorded in the judgment. 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 previous decisions of this Court in Obelisk Composite Technology LLP and Trivedi Ventures LLP? Petitioner's Contention: The petitioner, through its counsel, submitted that the controversy involved in the instant writ petition stands covered by the Bench decisions of this Court in Obelisk Composite Technology LLP Vs. Union of India & Ors. and Trivedi Ventures LLP Vs. Union of India & Ors. Revenue's Contention: The respondents, through their counsel, did not present any distinct arguments but implicitly agreed that the matter was covered by the aforementioned precedents.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4991/2020 M/s Blow Technology Private Limited, A-40, Industrial Area, Hanumangarh Junction, Rajasthan - 33512, through its Director Shiv Ratan Khadgawat S/o Shri Jeth Mal Khadgawat ----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 Commercial Taxes, Circle B, State GST Department, Hanumangarh, Rajasthan 335513. ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal. Through video conferencing. For Respondent(s) : Mr. Rajvendra Saraswat. Through video conferencing. Mr. Sundeep Bhandawat. Through video conferencing. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 14/09/2020 Learned counsel appearing for the parties submit that the controversy involved in the instant writ petition stands cover
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