M/S Marudhar Food Products vs Assistant Commissioner ...
2025 Latest Caselaw 4952 Raj

Rajasthan High Court - Jodhpur

M/S Marudhar Food Products vs Assistant Commissioner ... on 20 January, 2025

Bench: Manindra Mohan Shrivastava, Nupur Bhati

[2025:RJ-JD:3494-DB]

       HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                        JODHPUR
                D.B. Civil Writ Petition No. 21754/2024
M/s Marudhar Food Products, Having Its Registered Premises At
F-202, Industrial Growth Centre, Khara Bikaner - 334601
Through Its Proprietor Smt. Sarita Devi Karnani D/o Shri Laxmi
Narayan Lakhotia, Aged 54 Years, Resident Of 5-C Sadul Ganj,
Opposite Moomal Hotel, Near L.i.c. Office, Bikaner, District -
Bikaner, Rajasthan, Pin - 334001
                                                                      ----Petitioner
                                      Versus
1.       Assistant Commissioner, Central Goods And Services Tax
         Division-F, Bikaner, Office Of The Assistant Commissioner
         Central Goods And Services Tax Division-F, Bikaner,
         Opposite Chetanmahadev Mandir, Jaipur Road, Bikaner-
         334003
2.       Commissioner Of Central Gst And C. Ex./st, Jodhpur
         Office Of The Commissioner Of Central Gst And C. Ex./st,
         Jodhpur, G-105, New Industrial Area Basni, New
         Industrial Area Near Diesel Shed, Jodhpur-342003
3.       Joint Commissioner Of Central Gst And C. Ex./st, Jodhpur,
         Office Of The Commissioner Of Central Gst And C. Ex./st.
         Jodhpur, G-105, New Industrial Area Basni, New
         Industrial Area Near Diesel Shed, Jodhpur-342003
4.       Union Of India, Through Its Secretary Department Of
         Revenue, Ministry Of Finance, North Block, New Delhi-
         110001
5.       Central Board Of Indirect Taxes And Customs, Through
         The Chairman, North Block, New Delhi-311001
                                                                   ----Respondents


For Petitioner(s)           :     Mr. Rishi Kapoor, (through VC)
                                  Mr. Siddharth Dubey with
                                  Mr. Shubhankar Johari
For Respondent(s)           :     Mr. Rajat Arora


     HON'BLE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA

HON'BLE DR. JUSTICE NUPUR BHATI Order 20/01/2025

Heard.

[2025:RJ-JD:3494-DB] (2 of 2) [CW-21754/2024]

Challenge to the impugned order is mainly on the ground

that it is in violation of circulars dated 01.08.2023 and 11.10.2024

with the submission that prior to 27.07.2023, tax was not leviable.

Learned counsel for the respondents draws attention of this

Court to the reply of show cause notice and submits that the

aforesaid issue was not brought to the notice of the adjudicating

authority and it is raised for the first time before this Court.

Though learned counsel for the petitioner places reliance

upon the judgments of the Hon'ble Supreme Court in

Commissioner of Customs, Calcutta & Ors. Vs. Indian Oil Corpn.

Ltd. & Anr.(2004) 3 SCC 488, Union of India Vs. Arviva Industries

Ltd.(2014) 3 SCC 159, Fatima Bibi Ahmed Patel Vs. State of

Gujarat & Anr.(2008) 6 SCC 789 and Commissioner of Central

Excise And Service Tax, Rohtak Vs. Merino Panel Product Ltd.

(2023) 2 SCC 597, we are not inclined to exercise our discretion

to entertain this petition, particularly when the issue was not

raised by the petitioner before the adjudicating authority at the

time of adjudication.

The writ petition is accordingly dismissed. However, it is open

for the petitioner to take statutory remedy of filing appeal.

(NUPUR BHATI),J (MANINDRA MOHAN SHRIVASTAVA),CJ

3-divyaP/-

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