M/S. Luxmi Sales vs. Union Of INDIA
Held
The Court held that the controversy involved in the instant writ petitions 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. The Court followed the directions issued in Trivedi Ventures LLP, which in turn was based on Obelisk Composite Technology LLP. The Court granted liberty to the petitioners to make an application before the GST Council through the Standing Counsel. The Standing Counsel is requested 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 a certified copy of the order. If the petitioners' assertion is found to be correct, the GST Council shall issue the necessary recommendation to the Commissioner, enabling the petitioners to get the benefit of CENVAT credit within the stipulated time. Accordingly, the writ petitions were disposed of in light of these decisions.
Facts
These are three connected writ petitions filed by M/s. Luxmi Sales, M/s. Parasavnath Cars Private Limited, and M/s Sirot Seed and Chemical Private Ltd. The petitioners are challenging actions or orders passed by various GST authorities. The specific details of the orders or actions under challenge, the tax periods, and the amounts in dispute are not explicitly stated in the provided judgment excerpt. The procedural history indicates that these petitions were filed before the High Court of Judicature for Rajasthan at Jodhpur.
Key Issues
1. Whether the petitioners are entitled to relief based on 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 Contention: The petitioners argued that the controversy in their cases is covered by the aforementioned Bench decisions of this Court. They relied on the principles laid down in Obelisk Composite Technology LLP and Trivedi Ventures LLP. Revenue/State's Contention: The judgment does not record any specific arguments made by the respondents. It only notes that learned counsel appearing for the parties submitted that the controversy is covered by the cited decisions.
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5109/2020 M/s. Luxmi Sales, Shop No. 2, Ward No. 14, Behind Bus Stand, Durga Mandir Road, Hanumangarh Junction, (Rajasthan)- 335512 Through Its Proprietor Rajesh Kumar Chhabra S/o Sh. Sada Lal Chhabra. ----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 Connected With D.B. Civil Writ Petition No. 4988/2020 M/s. Parasavnath Cars Private Limited, Chak 3 ML, Hanumangarh-Suratgarh By Pass, Srigangnagar, (Rajasthan) - 335001 through its Director 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. Goods an
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