Mewar Chamber Of Commerce And ... vs Union Of India
2022 Latest Caselaw 13385 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 8918/2020

1. Mewar Chamber Of Commerce And Industry, Mewar Chamber Bhawan, Nagori Garden, Bhilwara 311001 (Rajasthan), Through Its Secretary General R.k. Jain S/o Shri Umrav Singh Jain, Aged 54 Years, Resident Of 5-A- 25, R.c. Vyas Colony, Bhilwara 311001.

2. M/s Rswm Limited, A Company Incorporated Under The Companies Act, 1956 And Having Its Registered Office At Kharigram, Gulabpura, Bhilwara 311021 (Rajasthan).

----Petitioners Versus

1. Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 110001.

2. State Of Rajasthan, Through The Joint Secretary (Tax), Finance Department, 1St Floor, Main Building, Government Secretariat, Jaipur 302005, Rajasthan.

3. Central Board Of Indirect Taxes And Customs, Through The Chairman, North Block, New Delhi 110001.

4. Goods And Service Tax Council, Through The Secretary, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110001.

5. Commissioner Of Cgst And Cental Excise, Udaipur, 142-B, Sector 11, Hiran Magri, Udaipur 313001 (Rajasthan).

6. Chief Commissioner Of State Tax, Rajasthan, Kar Bhawan, Bhawani Singh Road, C-Scheme, Jaipur 302001 (Rajasthan).

----Respondents Connected With D.B. Civil Writ Petition No. 11337/2018

1. M/s Shree Ram Lime Products Private Limited, (Cin No. U14219Rj1994Ptc00806923), Having Its Registered Office At Khasara No. S1/2, Borunda, Goton Road, Borunda, Jodhpur- Rajasthan- 342604.

2. Shri Pawan Lakhotia, Aged About 38 Years, Shareholder Of M/s Shree Ram Lime Products, S/o Late Shri Prem Lakhotia, R/o Jodhpur, Rajasthan, Who Is A Citizen Of India.

----Petitioners Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi- 110001 Through Joint Secretary (Revenue).

2. The State Of Rajasthan, Finance Department (Tax Division), 1St Floor, Main Building, Gate-2, Government

(2 of 2) [CW-8918/2020]

Secretariat, Jaipur, Rajasthan- 302005, Rajasthan Through Its Joint Secretary (Tax).

3. The Goods And Service Tax Council (Gst Council), Office Of The Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi- 110 001 Through Its Secretary.

----Respondents

For Petitioner(s) : Mr. Sharad Kothari Mr. Prateek Gattani For Respondent(s) : Mr. Sunil Bhandari Mr. Rajvendra Saraswat Mr. Hemant Dutt

HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MS. JUSTICE REKHA BORANA

Order

15/11/2022

Learned counsel for the parties agree that the controversy

raised in these writ petitions is covered by the decision of the

Supreme Court in the case of Union of India Vs VKC Footsteps

India Pvt. Ltd. [2022 (2) SCC 603] wherein, it has been held

that refund of unutilized Input Tax Credit(ITC) is restricted to

Input Goods alone and would not apply to the Input Services.

In view of the aforesaid decision, the present writ petitions

are disposed of strictly in terms of the above judgment and order

of the Supreme Court.

(REKHA BORANA),J (PANKAJ MITHAL),CJ

14,15-Jayesh/-

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