Disposed

M/S Shree Balaji Enterprises v. the State of Rajasthan

Rajasthan HC23 Mar 2022CW/12928/2020

Case brief

AI extract

What is this about?

The Division Bench disposed of a writ petition regarding tax benefits under the Central Sales Tax Act, 1956, relying on a prior judgment by a coordinate bench that upheld the petitioner's claim for a specific interim period while noting the statutory amendment limited benefits beyond March 31, 2021.

What did the court decide?

The writ petition and the stay application were disposed of in light of a coordinate bench judgment.

M/S Shree Balaji Enterprises Vs the State of… — Writ and Judicial Review | Rajasthan HC (2022)

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 12928/2020

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M/s Shree Balaji Enterprises, 4Th Floor, office No.412, Sun And Moon Chamber, Ajmer Pulia, Jaipur (Raj) Through Its Managing Partner Sunil Kumar S/o Shriram Resident Of Ward No.24 Near Indu Hospital, Jhunjhunu Tehsil And District Jhunjhunu(Raj)

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----Petitioner

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Versus

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The State Of Rajasthan, Through Principal Secretary, Department Of Finance, Secretariat, jaipur

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The Commissioner, Commercial Taxes Department, Kar Bhawan, Government Of Rajasthan, Jaipur

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The Assistant Commissioner, Commercial Taxes Department, Circle Sikar, Rajasthan

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Union Of India, Through Its Secretary, Ministry Of Finance, Nirman Bhawan, new Delhi

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The Under Secretary (St-II), Ministry Of Finance, Department Of Revenue, State Tax Division, New Delhi

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----Respondents

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For Petitioner(s) : Mr. Praveen Kumar Jain For Respondent(s) : Mr. Punit Singhvi

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HON'BLE MR. JUSTICE PRAKASH GUPTA HON'BLE MR. JUSTICE BIRENDRA KUMAR

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Order

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23/03/2022

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Learned counsel for the petitioner submits that the controversy involved in this writ petition is no more res judicata and the same has already been decided by the Co-ordinate Bench of this Court vide judgment dated 16.07.2019 passed in D.B. Special Appeal (Writ) No. 41/2019 titled The State of Rajasthan and Ors. Vs. ASI Industries Limited and Ors., whereby the appeal

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(2 of 2)

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[CW-12928/2020]

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filed by the State has been dismissed and the directions issued by the learned Single Judge have been upheld. He has prayed to decide the present writ petition in the light of the aforesaid judgment.

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Learned counsel for the respondent submits that the amendment has been made in the Central Sales Tax Act, 1956 and according to which the petitioner can avail the tax benefit till 31.03.2021 and beyond that no tax benefit can be granted to the petitioner to which the learned counsel for the petitioner submits that the petitioner is claiming the tax benefit for the period from 01.04.2020 to 31.03.2021 only.

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In view of the above and in light of the judgment passed by Division Bench in DB Special Appeal (Writ) No. 41/2019 the present writ petition is disposed of.

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Consequent upon the disposal of the writ petition, stay application does not survive and the same also stands disposed of.

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(BIRENDRA KUMAR),J

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(PRAKASH GUPTA),J

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ashu /54

M/S Shree Balaji Enterprises v. the State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Shree Balaji Enterprises v. the State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

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