M/S Jai Mines And Minerals vs Union Of India (2025:Rj-Jd:47539-Db)
2025 Latest Caselaw 14924 Raj

Rajasthan High Court - Jodhpur

M/S Jai Mines And Minerals vs Union Of India (2025:Rj-Jd:47539-Db) on 6 November, 2025

Author: Pushpendra Singh Bhati

Bench: Pushpendra Singh Bhati

[2025:RJ-JD:47539-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                D.B. Civil Writ Petition No. 16547/2025

M/s Jai Mines And Minerals, Through Its Proprietor Shri Jai Singh
Bhati S/o Shri Roop Singh Ji Bhati, Aged About 68 Years, Having
Its   Address     At    E-16,      Aashiana         Amarbagh,        Near   D-Mart,
Jhalamand, Jodhpur, Rajasthan.
                                                                       ----Petitioner
                                       Versus
1.       Union Of India, Ministry Of Finance, Department Of
         Finance, Through Its Secretary (Finance).
2.       State Of Rajasthan, Ministry Of Finance, Department Of
         Revenue, Through Secretary, State Goods Service Tax
         Department, Jaipur, Rajasthan.
3.       Superintendent, Central Goods And Service Tax Range-Iv,
         Jodhpur, Having Its Office At -2-E/1, Subhash Enclave,
         Opposite To Airforce Kendriya Vidyalaya No.1, Abhaygarh
         Scheme, Jodhpur, Rajasthan
4.       Assistant Commissioner, State Tax, Ward I, Circle-C,
         Jodhpur-1
                                                                    ----Respondents


For Petitioner(s)            :     Mr. Pradeep Singh Khichi.
For Respondent(s)            :     Mr. Mahaveer Bishnoi, AAG.
                                   Mr. Rajat Arora.



      HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

HON'BLE MR. JUSTICE ANUROOP SINGHI

Order

06/11/2025

1. It is jointly informed by learned counsel for the parties that

the issue in question has been adjudicated by the Hon'ble Apex

Court in the matter of Mineral Area Development Authority &

Anr. v. M/s. Steel Authority of India & Anr. Etc. (Civil

Appeal Nos.4056-4064 of 1999 decided on August 14, 2024.

(Uploaded on 07/11/2025 at 04:49:01 PM)

[2025:RJ-JD:47539-DB] (2 of 2) [CW-16547/2025]

2. Since the principles of law have been laid down by the

Hon'ble Apex Court in the case of MADA (supra), therefore, in the

interest of justice, the Order-in-Original dated 19.06.2024

(Annexure-2) is quashed and set aside and the matter is

remanded back to the respondents with a direction to re-examine

the issue afresh in light of the directions issued in the aforesaid

judgment and to pass appropriate orders, strictly in accordance

with law. It shall be open for both the parties to take their stand

regarding the show cause notice.

3. Accordingly, the writ petition is partly allowed. All pending

applications, if any, stand disposed of.

(ANUROOP SINGHI),J (DR.PUSHPENDRA SINGH BHATI),J

10-Zeeshan

(Uploaded on 07/11/2025 at 04:49:01 PM)

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