The India Cements Limited vs The Union Of India
2021 Latest Caselaw 2597 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 275/2020

The India Cements Limited, Having Its Registered Office At Dhun Building, 827 - Anna Salai, Chennai - 600 028, Tn, Corporate Office At Coromandal Towers, 93, Santhome High Road, Karpagam Avenue, R.a. Puram, Chennai - 600028, And One Of Its Plant At Wajwana, Tehsil - Garhi, Dist- Banswara - 327 025, Rajasthan Through Its Authorised Representative- Mr. Krishan Murari Sharma S/o Late Shri Mangi Lal Sharma, Age - 47 Years, Resident Of Banswara (Rajasthan).

----Petitioner Versus

1. The Union Of India, Through Its Secretary, Ministry Of Finance,3Rd Floor,jeevan Deep Building, Sansad Marg, New Delhi.

2. The State Of Rajasthan, Through Its Principal Secretary, Department Of Finance, Secretariat, Jaipur.

3. The Assistant Commissioner, Central Excise Commissionerate Udaipur, 142-B, Hiran Magri Sector-11, Udaipur.

4. The Deputy Commissioner, State Goods And Service Tax Department, Dahod Road, Banswara.

----Respondents

For Petitioner(s) : Mr. Shreyansh Mardia For Respondent(s) : Mr. Mukesh Rajpurohit Mr. Rajvendra Sarswat Mr. Abhimanyu Singh Rathore

HON'BLE THE CHIEF JUSTICE INDRAJIT MAHANTY HON'BLE MR. JUSTICE DINESH MEHTA

Order

01/02/2021

Mr. Mukesh Rajpurohit and Mr. Rajvendra Sarswat, learned

counsel appearing for the respondents submits that the contention

regarding validity of provisions of Rule 117(1) & (1A) and Rule

(2 of 2) [CW-275/2020]

120A of the Central Goods and Service Tax Rules, 2017 being ultra

vires to Section 140(2) of the Central Goods and Service Act,

2017 as claimed by the petitioners in the present writ petition, is

no more res-integra in view of the judgment dated 7.8.2019

passed by a coordinate Bench in DBCWP No.7454/2019 (M/s.

Anupam Motors Vs. Union of India).

In view of the aforesaid, the prayer of the petitioner,

inasmuch as validity of the aforesaid provisions is concerned, is

hereby rejected. The matter be placed before assigned Single

Bench for consideration of remaining prayers.

(DINESH MEHTA),J (INDRAJIT MAHANTY),CJ

88-CPGoyal/-

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