Rajasthan High Court
M/S Lsc Infratech Limited vs State Of Rajasthan on 25 November, 2021
Bench: Prakash Gupta, Uma Shanker Vyas
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 9116/2020
Kriti Creation, Through Its Sole Proprietor Smt. Praveena Sethi
Having its Address At B-49, Subhash Nagar, Jaipur 302016
----Petitioner
Versus
1. Union Of India Ministry Of Finance (Department Of
Revenue), North Block, New Delhi Through Joint
Secretary (Revenue)
2. GST Council, Ministry Of Finance, North Block, New Delhi
Through Its Chairperson
3. State Of Rajasthan, Ministry Of Finance, Secretariat
Through Finance Secretary, Jaipur
----Respondents
Connected With
D.B. Civil Writ Petition No. 12990/2020
M/s LSC Infratech Limited, Village Ghatri, Weir, Weir, Bharatpur,
Rajasthan, 321406
Through Its Authorized Signatory Mr. Vijay Kumar Singh S/o Mr.
Bhanu Pratap Singh, Aged 50 Years (Approx) R/o 2C/101,
Vrindavan Yojana, Lucknow 226002.
----Petitioner
Versus
1. State Of Rajasthan, Through Joint Secretary To
Government, Finance Department (Tax Division)
Government Secretariat, Jaipur Rajasthan, 302005
2. Union Of India, Through Secretary To The Government Of
India, Central Board Of Indirect Taxes And Customs,
North Block, Central Secretariat, New Delhi, 110001.
3. Deputy Commissioner Commercial Taxes, Circle B,
Commercial Taxes Department, Bharatpur.
----Respondents
For Petitioner(s) : Mr. Jatin Harjai, Advocate
Mr. Raj Kumar Yadav, Advocate
Mr. Mayank Goyal, Advocate
For Respondent(s) : Mr. Sandeep Pathak, Advocate
Mr. Punit Singhvi, Advocate
with Mr. Ayush Singh, Advocate
Mr. R.D. Rastogi, Addl. Solicitor
General for Union of India through VC
with Mr. Akshay Bhardwaj, Advocate
(2 of 3) [CW-9116/2020]
HON'BLE MR. JUSTICE PRAKASH GUPTA
HON'BLE MR. JUSTICE UMA SHANKER VYAS
Order
25/11/2021
At the very outset, learned counsel for the respondents
submits that the issue involved in these writ petitions has already
been decided by the Hon'ble Apex Court vide its judgment dated
13.9.2021 passed in Civil Appeal No. 4810 of 2021 (Union of India
& Ors. Versus VKC Footsteps India Pvt. Ltd.) and other connected
matters, whereby the appeals filed by the Union of India have
been allowed and the appeals filed by the assesses have been
dismissed, as a consequence of which the writ petition filed by the
assesses has also been dismissed. In this view of the matter, they
pray that the writ petitions filed by the assesses be dismissed.
Learned counsel for the petitioners - assesses (for
short, 'the assesses') has not been able to controvert aforesaid
fact. However, he submits that since direction no. (iii) given by the
Hon'ble Apex Court vide its judgment dated 13.9.2021 passed in
Civil Appeal No. 4810 of 2021 has not been complied with by GST
Council, therefore, appropriate order be passed in this regard.
Taking into consideration, the facts and circumstances
of the case and in view of the fact that GST Council has already
been directed by the Hon'ble Apex Court vide its judgment dated
13.9.2021 passed in the case of VKC Footsteps India Pvt. Ltd.
(supra), we find no force in the prayer made by learned counsel
for the assesses. Accordingly, the writ petitions filed by the
assesses fail and the same stand dismissed.
(3 of 3) [CW-9116/2020]
Consequent upon the dismissal of the writ petitions, the
stay applications filed therewith do not survive and the same also
stand dismissed.
Registry is directed to place a copy of this order in
connected file.
(UMA SHANKER VYAS),J (PRAKASH GUPTA),J
DK/18-19
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