Naffisa Bano vs. The State Of Rajasthan
Held
The Court held that the controversy in the present writ petition was indeed identical to the one decided in the case of Ladu Lal Hiran & Ors. Vs. State of Rajasthan & Ors. The respondents did not contest this fact. Therefore, following the precedent set in the Ladu Lal Hiran case, the present writ petition was allowed. The Court quashed and set aside the impugned letters dated 08.11.2017 (Annex.2), 14.11.2017 (Annex.3), and 05.12.2017 (Annex.4). The ratio decidendi is that if a subsequent writ petition presents an identical factual and legal controversy as a previously decided matter, and the respondents do not dispute this identity, the court should follow its earlier decision and grant similar relief. The operative direction was to quash the specified letters.
Facts
The petitioner, Naffisa Bano, filed a writ petition before the Rajasthan High Court challenging certain letters issued by the Finance (Tax) Department of the Government of Rajasthan. The petitioner argued that the controversy in her case was identical to that decided by a coordinate bench in a previous writ petition, Ladu Lal Hiran & Ors. Vs. State of Rajasthan & Ors. The respondents, including the State of Rajasthan and the Union of India, did not dispute the similarity of the controversy. The previous judgment had allowed writ petitions and quashed a letter dated 08.11.2017 issued by the Finance (Tax) Department, Government of Rajasthan, and any subsequent letters issued pursuant to it.
Key Issues
1. Whether the present writ petition involves a controversy identical to that decided by this Court in S.B. Civil Writ Petition No. 5354/2018 (Ladu Lal Hiran & Ors. Vs. State of Rajasthan & Ors.) and other connected matters, thereby warranting a similar decision? (Question of fact and law) Petitioner's contention: The petitioner contended that the controversy in her writ petition is identical to the one decided in the Ladu Lal Hiran case and therefore, the present petition should be decided in light of that judgment. Respondents' contention: The respondents, through their counsel, did not dispute that the controversy in the present writ petition was exactly identical to the one decided in the Ladu Lal Hiran case. They acknowledged that the reverse charge mechanism was not contested and was an accepted proposition, further supported by their pleadings.
Sections Cited
None explicitly mentioned in the provided text, beyond the general context of GST returns and reverse charge mechanism.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR. .. S.B. CIVIL WRIT NO. 13630/2018 Naffisa Bano W/o Shri Yashin Bhai, Age- 60 years, R/o Opposite Near Railway Station, P.o. Gotan Tehsil- Merta, District- Nagaur (Raj.). M.L./28/88-R05/09. ----Petitioner Versus
The State Of Rajasthan through Secretary, Mines And Geology Department, Government Of Rajasthan, Jaipur.
Secretary Finance Department, Government Of Rajasthan, Jaipur Rajasthan.
Director, Mines and Geology Department, Udaipur (Raj.).
Mining Engineer, Mines and Geology Department, Gotan (Nagaur).
Union of India through its Secretary, Ministry of Finance, Nirman Bhawan, New Delhi.
The Under Secretary (ST-II), Ministry of Finance Department Of Revenue, State Tax Division, New Delhi. ----Respondents For Petitioner(s) : Mr. Vijendra Puri. For Respondent(s) : Mr. Rishabh Tayal, Assistant to Mr. K.L. Thakur, AAG. HON'BLE MR. JUSTICE SANDEEP MEHTA Order 18/09/2018 Heard. Issue notice. Shri Rishabh Tayal, Assistant to Shri K.L. Thakur, learned Additional Advocate General has appeared on behalf of the respondents. Copy of the writ petition has already been supplied to him.
(2 of 3) [CW-1
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