M/S Municipal Board vs The Commissioner (Appeals) ...
2025 Latest Caselaw 5756 Raj

Rajasthan High Court - Jodhpur

M/S Municipal Board vs The Commissioner (Appeals) ... on 30 January, 2025

Author: Manindra Mohan Shrivastava

Bench: Manindra Mohan Shrivastava

[2025:RJ-JD:6026-DB]

       HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                        JODHPUR
                  D.B. Civil Writ Petition No. 1921/2025

M/s Municipal Board, Deogarh through its Executive Officer,
Deogarh, Dist. Rajsamand, (Rajasthan).
                                                                            ----Petitioner
                                           Versus
1.          The Commissioner (Appeals), Central Goods and Services
            Tax, Division D, Kankroli, G-105, Road No. 5, New
            Industrial Area, Basni, in front of Diesel Shed, Behind
            AIIMS, Jodhpur (Raj.).
2.          The Assistant Commissioner Tax, Central Goods and
            Services Tax, Division D, in front of R.k. Chikitesalya,
            Housing Board, Kakroli, Dist. Rajsamand, 313326.
3.          The Commissioner, CGST, Udaipur.
4.          Goods and Services Tax Network, East Wing, 4 th Floor,
            World Mark - 1 Aero City, New Delhi.
                                                                         ----Respondents


For Petitioner(s)                 :    Mr. Ayush Gehlot
For Respondent(s)                 :    Mr. Rajvendra Saraswat with
                                       Mr. Rishab Dadhich


     HON'BLE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA

HON'BLE MR. JUSTICE MUNNURI LAXMAN Order

30/01/2025

1. Heard.

2. Learned counsel for the parties jointly submit that the issue

raised in this petition is no longer res integra and stands

concluded vide order dated 11.12.2024 passed by Division Bench

of this Court in the case of D.B. Civil Writ Petition

No.9367/2024; Nagar Palika, Bhadra Vs. The Assistant

Commissioner and batch of petitions.

[2025:RJ-JD:6026-DB] (2 of 2) [CW-1921/2025]

3. In view of the above this petition is also allowed in terms of

the order passed in the aforesaid case.

4. Consequently, the impugned order dated 10.06.2021 is

hereby quashed and set aside. The respondents shall be free to

recalculate the service tax liability, taking into account the

amendments that have taken effect and also any amendments if

given effect to shall come into effect only from 19.05.2015 as per

law. The parties shall be free to agitate before the authorities and

also, in case, any need arises, they shall be free to come back to

the Court. Regarding the issue of limitation, it is also kept open,

the petitioner shall be permitted to raise objections which shall be

dealt with in accordance with law. It is also needless to say that

the judgment rendered by the Hon'ble Madras High Court is in the

perspective of support services, which is no longer applicable, and

thus, the respondents shall be required to re-evaluate the matter,

after giving proper opportunity of hearing.

(MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ

146-Dharmendra Rakhecha & BhumikaP/-

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