M/S. Sharda Motors vs. Union Of INDIA
Held
The Court held that the controversy involved in the instant writ petition stands covered by the decision of this Court dated 01.11.2019 in the matter of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. Consequently, the writ petition was disposed of in light of the directions issued in the Jodhpur Truck Pvt. Ltd. case. The operative directions from that 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. The Court did not expressly leave any issue undecided.
Facts
The petitioner, M/s. Sharda Motors, filed a writ petition before the Rajasthan High Court. The respondents are various authorities under the Union of India and the State Goods and Services Tax administration. The petitioner's grievance pertains to an issue that was identical to one decided by a Coordinate Bench of the same High Court in the case of Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors. on November 1, 2019. The parties before the court submitted that the controversy in the present writ petition was covered by the aforementioned decision. The judgment does not specify the tax period(s) or the specific order/action under challenge, nor does it mention any amount in dispute.
Key Issues
1. Whether the present writ petition is covered by the decision of this Court in Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors. (SBCWP No.15221/2019)? Petitioner's Contention: The petitioner, through their counsel, submitted that the controversy in the instant writ petition stands covered by the decision of this Court dated 01.11.2019 in the matter of Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors. Respondents' Contention: The respondents, through their respective counsel, did not present any separate arguments but implicitly agreed that the matter was covered by the precedent cited by the petitioner's counsel.
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 4392/2019 M/s. Sharda Motors through its Proprietor Shri Prateek Narain Sharma Age 41 years, S/o Govind Narain Sharma, Sharda Motors, Opposite Circuit House, Jalore Main Road, Jalore, Rajasthan. ----Petitioner Versus
Union of India through Secretary, Department of Revenue, Ministry of Finance, Government of India, New Delhi.
The Commissioner (GST), GST Policy Wing, Central Board of Excise And Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi.
The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur.
Assistant Commissioner, State Goods And Service Tax, Jalore.
The office of the Goods & Services Tax Council, Tower-II, 5th Floor, Jeevan Bharti Building, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Abhijeet Sharma. For Respondent(s) : Mr. Rajvendra Saraswat. Mr. Akshat Verma on behalf of Mr. Anil Bhansali. HON'BLE MR. JUSTICE SANGEET LODHA Order 08/11/2019 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 r
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