M/S. Arihant Superstructure Limited vs. The Union Of INDIA And Anr.
Held
The Court held that the controversy involved in the instant writ petition stands covered by its previous decision dated 01.11.2019 in the matter of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019). Consequently, the Court disposed of the present writ petition in light of the directions issued in the Jodhpur Truck Pvt. Ltd. case. The reasoning was based on the parties' submission that the issues were identical. The operative directions, as per the Jodhpur Truck Pvt. Ltd. case, were that the petitioner may submit an application before the GST Council to issue the requisite certificate/recommendation, along with requisite particulars and evidence and a certified copy of the order, within 15 days. If the petitioner's assertion is found correct, the GST Council shall issue the recommendation/certificate within three weeks from the placement of such application and certified copy of the order. No issue was expressly left undecided.
Facts
The petitioner, M/s. Arihant Superstructure Limited, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Union of India through the Commissioner GST and the Commissioner, Central Goods and Service Tax Commissionerate, Jodhpur. The petition challenged an unspecified order or action by the revenue authorities. The procedural history indicates that the parties' counsel submitted that the controversy in this writ petition was covered by a previous decision of the High Court dated 01.11.2019 in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019), which involved an identical question.
Key Issues
1. Whether the present writ petition is covered by the decision of this Court dated 01.11.2019 in the matter of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019)? Petitioner's Argument: The petitioner, through its counsel, submitted that the controversy in the instant writ petition stands covered by the aforementioned decision of the High Court. No specific arguments were recorded for the petitioner beyond this submission. Revenue's Argument: The respondents, through their respective counsel, also submitted that the controversy involved in the instant writ petition is covered by the decision in Jodhpur Truck Pvt. Ltd.'s case. No specific arguments were recorded for the respondents beyond this submission.
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Cause title — parties, addresses and appearances
Order 08/11/2019 Mr. Akshat Verma, for Mr. Anil Bhansali, puts in appearance on behalf of respondent No.
Service is, therefore, complete. Learned counsel appearing for the parties submit that the controversy involved in the instant writ petition stands covered by a decision of this Court dated 01.11.2019 rendered in the matter of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. (SBCWP No.15221/2019), wherein the petition involving identical question has been disposed of by a Coordinate Bench with the directio
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