Dismissed

The Assistant Commissioner, v. M/S Sudha Hospital and Medical Research Center Private Limited

Rajasthan HC16 Feb 2024STR/104/2023

Case brief

AI extract

What is this about?

The High Court of Rajasthan disposed of a Sale Tax Revision reference without issuing notice to the State, holding that a prior Division Bench decision on the same issue subsumed the current matter.

What did the court decide?

The Scope of Supply Tax Revision reference stands disposed of without issuing notice to the respondent.

The Assistant Commissioner, Vs M/S Sudha Hospital and… — Banking and Recovery | Rajasthan HC (2024)

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[2024:RJ-JP:8088]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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S.B. Sales Tax Revision / Reference No. 104/2023

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The Assistant Commissioner, Commercial Tax Department, AntiEvasion Division, District Kota, Rajasthan.

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----Petitioner

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Versus

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M/s Sudha Hospital And Medical Research Center Private Limited, 11-A, Talwandi, District Kota, Rajasthan.

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----Respondent

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For Petitioner(s) : Mr. Harendar Neel For Respondent(s) :

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HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order

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16/02/2024

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Learned counsel for petitioner submitted that he has no instructions to withdraw this reference.

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On last occasion, it was submitted that a Division Bench of this court had decided a similar issue on 25.08.2022 as D.B. Sale Tax Revision/Reference No. 139/2019.

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Learned counsel for petitioner submitted that on SLP filed by the State, notice is issued on 18.09.2023.

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We have considered the aforesaid.

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The question before the Division Bench pertains to interpretation of Section 2(35) of Rajasthan Value Added Tax Act, 2003 (in short RVAT) and Division Bench on the basis of judgment of Hon’ble Supreme Court in cases of Bharat Sanchar Nigam

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Limited and Another Vs. Union of India (2006) 3 SCC 1, Tata Main Hospital Vs. State of Jharkhand and Ors.(2008) 1

[2024:RJ-JP:8088]

[STR-104/2023]

(2 of 2)

AIR Jhar R 795 held that a substantial question of law formulated and arising out of impugned order by Rajasthan Tax Board is decided in favour of respondent assessee and against the petitioner revenue, as a result of which the STR petitions were dismissed.

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Since the matter has already been decided by the Division Bench of this court and it squarely covers from the ratio laid down by the Division Bench therefore there is no need to issue notice to respondent.

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In case the order of Division Bench is modified or reversed, the petitioner is at liberty to revive instant petition.

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Thus with liberty as aforesaid, STR stands disposed of.

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Misc. application, if any, stands disposed of.

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(ASHOK KUMAR JAIN),J

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PREETI VALECHA /19

The Assistant Commissioner, v. M/S Sudha Hospital and Medical Research Center Private Limited

Case brief

What is this about?

What did the court decide?

The Assistant Commissioner, v. M/S Sudha Hospital and Medical Research Center Private Limited

Case brief

What is this about?

What did the court decide?

What the court decided

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