Dismissed

Jewel Alliance Network Pvt. Ltd. v. Union of India

Rajasthan HC8 Dec 2021CW/441/2019

Case brief

AI extract

What is this about?

A Division Bench of the Rajasthan High Court dismissed five connected writ petitions challenging various GST-related matters. The court held that the matters were squarely covered by the Supreme Court judgment in Union of India vs. VKC Footsteps India Pvt.Ltd., which decided on 13/09/2021 and stated that the GST Council alone can address the grievances.

What did the court decide?

None. The petitions were dismissed without any further discussion.

Jewel Alliance Network Pvt. Ltd. Vs Union of India — GST and Indirect Tax | Rajasthan HC (2021)

¶1

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶2

D.B. Civil Writ Petition No. 5598/2021

¶3

Rajasthan Patrika Pvt. Ltd., Having Its Registered Office At Kesargarh J.l.n Marg, Jaipur, Rajasthan 302004 Through Its Authorised Signatory Shri Hanuman Prasad Tiwari (Director) S/o Late Shri Mohan Lal Tiwari Aged About 61 Years R/o 23/143, Swarn Path, Mansarover, Jaipur (Raj)

¶4

----Petitioner

¶5

Versus

¶6

Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block New Delhi 110001 Through Its Secretary

¶7

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

¶8

The Goods And Service Tax Council (Gst Council), Office Of The Gst Council, Secretariat, 5Th Floor, Town Ii, Jeeven Bharti Building Janpath Road, Connaught Place, New Delhi 110001 Through Its Secretary

¶9

Deputy Commissioner, Central Goods And Service Tax Division-1, Room No. 304, Sector 10, Near Vidhyadhar Nagar Stadium, Vidhyadhar Nagar, Jaipur 302023

¶10

----Respondents

¶11

Connected With

¶12

D.B. Civil Writ Petition No. 24375/2018

¶13

Voylla Fashions Private Limited, J 469-471, Riico Industrial Area, Sitapura Near Chatrala Circle, Jaipur, Rajasthan -302022 (India) Through Its Authorised Signatory Mr. Vishwas Shringi S/o Sh. Radhey Shyam Shringi

¶14

----Petitioner

¶15

Versus

¶16

Union Of India Through Secretary, Finance Department, Government Of India, New Delhi.

¶17

The Chairman Gst Council, Government Of India, New Delhi.

¶18

The State Of Rajasthan Through Finance Secretary, Government Of Rajasthan, Secretariate, Jaipur.

¶19

(2 of 4)

¶20

[CW-5598/2021]

¶21

Chief Commissioner, Central Goods And Service Tax, Jaipur.

¶22

----Respondents

¶23

D.B. Civil Writ Petition No. 441/2019

¶24

Jewel Alliance Network Pvt. Ltd., Having Its Registered Office At A-5, Jamnalal Bajaj Marg, C-Scheme, Jaipur Through Its Authorized Signatory Mr. Samir Gandhi S/o Shri Chandulal V. Gandhi Aged 53 Years, Residing At E-29A, Sumitra Path, Durga Marg, Bani Park, Jaipur -302016

¶25

----Petitioner

¶26

Versus

¶27

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

¶28

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

¶29

The Goods And Service Tax Council (Gst Council), Office Of The Gst Council Secretariat, 5Th Floor, Towe Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110001 Through Its Secretary

¶30

Central Board Of Indirect Taxes Amd Customs, North Block, New Delhi - 110001 Through Its Chairperson.

¶31

----Respondents

¶32

D.B. Civil Writ Petition No. 949/2020

¶33

M/s Paharia Minerals, Ml 12/2010, Khan Bankri Road, Village Kalota, Dausa, Rajasthan, 303325 Through Its Proprietor Rahul Paharia S/o Rajendra Paharia

¶34

----Petitioner

¶35

Versus

¶36

Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi.

¶37

The Chairman, Gst Council, Government Of India, New Delhi.

¶38

The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur.

¶39

The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur.

¶40

(3 of 4)

¶41

[CW-5598/2021]

¶42

The Assistant Commissioner, Division-G, Range- Xxxiii, Central Goods And Services Tax, Jaipur.

¶43

The Assistant Commissioner, Circle-1, Jaipur, State Goods And Services Tax, Jaipur.

¶44

----Respondents

¶45

D.B. Civil Writ Petition No. 84/2021

¶46

M/s Ajanta Soya Ltd., Having Its Registered Office At Sp-916, Riico Industrial Area, Phrase-Iii, Bhiwadi, Distt. Alwar Through Its Authorized Signatory Mr. Mahesh Gupta S/o Shri P R Agarwal Aged About 58 Years, Residing At D-70, Bhagat Singh Colony, Bhiwadi, Alwar, Rajasthan.

¶47

----Petitioner

¶48

Versus

¶49

Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110 001 Through Its Secretary.

¶50

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

¶51

The Goods And Service Tax Council (Gst Council), Office Of The Gst Council Secretariat, 5Th Floor, Towe Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110001 Through Its Secretary.

¶52

Gst Policy Wing, Central Board Of Indirect Taxes And Customs North Block, New Delhi - 110001 Through Its Commissioner (Gst).

¶53

Assistant Commissioner, Central Goods And Service Tax Division-C, Alwar Bypass Road, Bhiwadi, Alwar, Rajasthan-301019.

¶54

----Respondents

¶55

D.B. Civil Writ Petition No. 4600/2021

¶56

Adani Wilmar Limited, Through Its Authorised Signatory Mr. Anand Chauhan, Aged 46 Years, Having Its Registered Office At 2Nd Floor, Fortune House, Nr Navrangpura Railway Crossing, Navrangpura, Ahmedabad 380 009, Gujarat, India.

¶57

----Petitioner

¶58

Versus

¶59

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

¶60

(4 of 4)

¶61

[CW-5598/2021]

¶62

Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110 001.

¶63

----Respondents

¶64

For Petitioner(s) : Mr. Sanjay Jhanwar Mr. Pankaj Ghiya through VC Mr. Mayank Vyas Mr. Arpit Mathur Mr. Anurag Mathur on behalf of Mr. Peush Nag For Respondent(s) : Mr. Anand Sharma Mr. Kinshuk Jain Mr. Sheetanshu Sharma

¶65

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE UMA SHANKER VYAS

¶66

Order

¶67

08/12/2021

¶68

It is undisputed position that the issues raised by the petitioners in these petitions are squarely covered by the judgment of Supreme Court in the case of Union of India & Ors. Vs. VKC Footsteps India Pvt.Ltd. (Civil appeal No.4810/2021) decided on 13/09/2021.

¶69

In that view of the matter, these petitions are dismissed without any further discussion. As held by the Supreme Court in VKC Footsteps India Pvt.Ltd. (supra), the grievance or anomalies can be addressed by the G.S.T. Council alone and disposal of these petitions would not prevent the petitioners from making any such objection, if so advised.

¶70

All pending applications are also disposed of.

¶71

(UMA SHANKER VYAS),J

¶72

(AKIL KURESHI),CJ

¶73

Anil Goyal/BM Gandhi/39-44

Jewel Alliance Network Pvt. Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

Jewel Alliance Network Pvt. Ltd. v. Union of India

Case brief

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What did the court decide?

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