State Of Rajasthan vs M/S. Kanhaiya Lal ...
2025 Latest Caselaw 4411 Raj

Rajasthan High Court - Jodhpur

State Of Rajasthan vs M/S. Kanhaiya Lal ... on 13 January, 2025

Author: Pushpendra Singh Bhati

Bench: Pushpendra Singh Bhati

[2025:RJ-JD:2167-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                  D.B. Spl. Appl. Writ No. 1328/2019

1.        State Of Rajasthan, Through The Principal Secretary,
          Department Of Finance, Rajasthan Secretariat, Jaipur.
2.        The   Commissioner,           Commercial           Taxes    Department,
          Government Of Rajasthan, Jaipur.
3.        The Commercial Taxes Officer, Circle-II, Jaipur.
                                                                     ----Appellants
                                      Versus
1.        M/s. Kanhaiya Lal, Through Prop. Kanhaiya Lal S/o Shri
          Ram Chandra, R/o J.K. Road, Gotan, Tehsil Merta, District
          Nagar, Rajasthan.
2.        Union Of India, Through Its Secretary, Ministry Of
          Finance, Nirman Bhawan, New Delhi.
                                                                   ----Respondents


For Appellant(s)            :     Mr. Mahaveer Bishnoi, AAG with
                                  Mr. Harshwardhan Singh
For Respondent(s)           :     Mr. Mayank Khatri for Mr. Vishal
                                  Sharma



     HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order

13/01/2025

The instant State's appeals is covered by an earlier Division

Bench Judgment in State of Rajasthan & Ors. vs. ASI Industries

Limited & Ors. [D.B. Special Appeal (Writ) No.41/2019, decided on

16.07.2019 at Jaipur Bench] whereby the Court had cited and

applied the law explained in Carpo Power Limited vs. State of

Haryana & Ors. [2018 (2) GSTL 248] and decisions of other High

Courts.

[2025:RJ-JD:2167-DB] (2 of 2) [SAW-1328/2019]

Following the said ruling in ASI Industries Limited (supra), it

is held that the present appeal has no substance. It is accordingly

dismissed. All pending applications are disposed of.

(MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J

44-Ramesh/-

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