Disposed

M/S Radha Govind Gramodhyog v. State of Rajasthanandors

Rajasthan HC3 Jul 2024CW/15808/2009

Case brief

AI extract

What is this about?

Writ petitions challenging a 2009 order directing recovery of tax from Khadi Gram Udhyog units on sandstone products. The governing Rajasthan VAT Act stood repealed in 2017 and no demand or recovery action existed on record. The petitions were disposed of as infructuous with liberty to pursue remedies if the cause of action arises.

What the court decided

AI extract

M/S Radha Govind Gramodhyog Vs State of Rajasthanandors — Rajasthan HC (2024) — LawSathi Research

¶1

[2024:RJ-JP:27737-DB]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶3

D.B. Civil Writ Petition No. 15808/2009

¶4

M/s Radha Govind Gramodhyog Vikas Sansthan, Office at Plot No.19, Uma Path, Ram Nagar, Sodala, Jaipur through its President Shri Sumer Singh, Son of Shri Shyodan Singh, Aged about 55 years.

¶5

----Petitioner

¶6

Versus

¶7

State Of Rajasthan, through the Secreatry, Finance Department, Secretariat, Jaipur.

¶8

The Commissioner, Commercial Tax Department, Jaipur.

¶9

The Commercial Tax Officer, Circle E, Jaipur.

¶10

Shri Shankar Lal Punia, Tax Collection Contractor, Harmada Check Post, Jaipur.

¶11

----Respondent

¶12

Connected With

¶13

D.B. Civil Writ Petition No. 15914/2009

¶14

M/s Anita Stone Crushers, Office At 9, Leela Mansion, Raj Bhawan Road, Civil Lines, Jaipur Through, 24, Ram Nagar, Sodala, Jaipur

¶15

----Petitioner

¶16

Versus

¶17

The State Of Rajasthan, Through The Secretary, Finance Department, Secretariat, Jaipur

¶18

The Commissioner, Commercial Tax Department, Jaipur

¶19

The Commercial Tax Officer, Circle-E, Jaipur

¶20

Shri Shankar Lal Punia, Tax Collection Contractor, Harmada Check Post, Jaipur

¶21

----Respondents

¶22

For Petitioner(s) : Mr. Yashodhar Pandey For Respondent(s) : Mr. Ayush Singh for Mr. Punit Singhvi

¶23

(2 of 2)

¶24

[2024:RJ-JP:27737-DB]

¶25

[CW-15808/2009]

¶26

HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

¶27

Order

¶28

03/07/2024

¶29

Learned counsel for the parties are at ad idem that the issue involved in the present petition is similar to that of D.B. Civil Writ Petition No.15809/2009 in which following order was passed:-

¶30

“1. This petition was filed challenging the order of the Commissioner dated 13.10.2009 direcring the recovery of the tax from the Khadi Gram Udhyog Unit on the products of sand stone. The writ petition was filed in the year 2009. The Rajasthan Value Added Tax Act, 2003 (hereinafter referred to as ‘the Act’) was repealed in the year 2017.

¶31

2. With the passage of time much water has flown under the bridge. There is nothing on record that in pursuance to the impugned order any action was taken against the petitioner or a demand was created.

¶32

3. The petition is disposed of, at this stage, as infructuous with liberty to the petitioner to avail remedy in accordance with law in case the cause of action arises.”

¶33

The petition is disposed of in the same terms.

¶34

(ASHUTOSH KUMAR),J

¶35

(AVNEESH JHINGAN),J

¶36

Chandan/Tanisha/16-17

M/S Radha Govind Gramodhyog v. State of Rajasthanandors

Case brief

What is this about?

What the court decided

M/S Radha Govind Gramodhyog v. State of Rajasthanandors

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Anuj Kumar S/O Shri Om Prakash Vs the Income Tax Officer

Pr. Commissioner of Income Tax-Central, Vs Shri Rajendra Shringi

State of Rajasthan Vs Z.A. Khan Son of Lt. S.A. Khan

Union of India Vs Santosh Kumar Meena Son of Shri B.N. Meena

Ganga Ram Choudhary S/O Narayana Choudhary Vs the Deputy Commissioner of Income Tax

Hemant Kumar Koushik (Deceased) Vs Income Tax Officer