The bench dismissed the revision petition challenging an order rejecting an application for rectification, noting the limited scope of rectification jurisdiction while allowing the petitioner to challenge the base order.
Revision petition dismissed; liberty granted to challenge the original order.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Sales Tax Revision / Reference No. 26/2020
M/s B.R. Oil Mills, Nai Mandi, Bharatpur
----Petitioner
Versus
Commercial Taxes Officer, Anti Evasion, Bharatpur
----Respondent
For Petitioner(s) : Mr. Dinesh Kumar through VC For Respondent(s) : Mr. Punit Singhvi through VC
HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SAMEER JAIN
Judgment
19/01/2022
This revision petition is filed against the order of the Rajasthan Tax Board rejecting the application of the petitioner for rectification. We have heard learned counsel for the parties and perused the documents on record. We do not find any reason to interfere looking to the limited scope of rectification proceedings.
Learned counsel for the petitioner however vehemently contended that question of taking credit on the basis of C-form issued by the purchasing dealer has been decided by the learned Single Judge of this Court in case of Ultratech Cement Ltd. Vs. Commercial Taxes Officer, Anti Evasion, Jodhpur and Another reported in (2016) 13 RGSTR 127 (RHC) . The Tribunal therefore ought to have reversed its original opinion. We notice that the Tribunal in the impugned order has recorded that there are factual differences on account of which the ratio laid down in the said judgment of this Court would not apply.
(2 of 2)
[STR-26/2020]
We can examine the wider legal challenges only against base order passed by the Tribunal and not within the narrow confines of rectification jurisdiction.
Thus giving liberty to the petitioner to challenge the original order, this revision petition which is directed only against rectification order is dismissed.
(SAMEER JAIN),J
(AKIL KURESHI),CJ
KAMLESH KUMAR/84
2 issues framed by the court
Whether the Rajasthan Tax Board's refusal to grant rectification based on a C-form issued by the purchasing dealer warrants interference.
Whether the ratio from Ultratech Cement Ltd. applies to the present facts regarding credit claims.
Colour shows how this judgement treated each authority
Ultratech Cement Ltd. Vs. Commercial Taxes Officer, Anti Evasion, Jodhpur and AnotherDistinguished¶13
(2016) 13 RGSTR 127 (RHC)
1 provisions across 1 enactments
M/s B.R. Oil Mills, Nai Mandi, Bharatpur
Commercial Taxes Officer, Anti Evasion, Bharatpur
Akil Kureshi
Sameer Jain
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
