M/S. Honda Cars Ltd. Vs the State of Rajasthan

[2025:RJ-JP:19992-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

D.B. Civil Writ Petition No. 8812/2021

M/s. Honda Cars Ltd., Spl-1, Tapukara Industrial Development Area, Bhiwadi, District Alwar. Through Its Authorized Signatory Manish Diwan S/o Sh. M.l. Diwan.

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----Petitioner

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Versus

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

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The Commissioner Commercial Tax Department, Kar Bhawan, Ambedkar Circle Jaipur, Rajasthan

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The Commercial Tax Officer Anti Evasion, commercial Taxes Department, Bhiwadi, District-Alwar, Rajasthan

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----Respondents

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For Petitioner(s)	: Ms. Paridhi Jain, Adv. for
	Mr. PankajGhiya,Adv.
For Respondent(s)	: Mr. Kartikeya Sharma, Adv. on behalf
	of Mr. SandeepTaneja,AAG

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HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ANAND SHARMA

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Order

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13/05/2025

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Learned counsel for the petitioner submits that the issue involved in this writ petition has already been considered and decided by the Co-ordinate Bench of this Court in the matter of M/s. Honda Cars Ltd.

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Vs. The State of Rajasthan (D.B. Civil Writ Petition No.8816/2021) along with other connected matter decided on

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27.01.2025, where in, it has been held as under:-

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“1. These two petitions are being decided by common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.8814/2021.

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This petition is filed seeking quashing of show cause notice (hereinafter referred to as

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(2 of 2)

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[2025:RJ-JP:19992-DB]

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[CW-8812/2021]

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‘SCN’) dated 10.06.2021 for assessment year 2018-2019 issued under Rajasthan Value Added Tax Act, 2003 (for short ‘the Act’). The petitioner is a manufacturer of automobiles and purchased fuel both locally and in the course of inter-state trade and commerce. As per the petitioner, the complete tax is paid on the sale of car, SCN has been issued by the respondents demanding tax on the fuel i.e. diesel and petrol. The petitioner filed response to the SCN and thereafter present petition was filed.

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The grievance raised in the petition is that there is no sale of petrol and diesel by the petitioner but the respondents while issuing SCN had formed an opinion without providing an opportunity of hearing to the petitioner.

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This petition is filed against the SCN. The grievance raised that the respondents formed an opinion while issuing the SCN need not be dilated upon at this stage.

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This petition is disposed of with direction that the respondents shall proceed with the SCN in accordance with law and the contents of the notice shall not be considered as an opinion on the merits. The issue shall be decided after considering reply filed by the petitioner. It would be preferable if the proceedings for SCN are taken by another Officer than the one who had issued the SCN.”

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Learned counsel for the respondents has not disputed the submissions made by the learned counsel for the petitioner.

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In that view of the matter, this writ petition stands disposed off in view of the judgment passed by the Co-ordinate Bench of this Court in the matter of M/s Honda Cars Ltd. (supra) .

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The respondents shall proceed with the SCN in accordance with law and the contents of the notice shall not be considered as an opinion on the merits. The issue shall be decided after considering reply filed by the petitioner. It would be preferable if the proceedings for SCN are taken by another Officer than the one who had issued the SCN.

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(ANAND SHARMA),J

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(INDERJEET SINGH),J

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JYOTI /30

M/S. Honda Cars Ltd. v. the State of Rajasthan

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M/S. Honda Cars Ltd. v. the State of Rajasthan

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