Mankawar vs State Of Rajasthan on 18 September, 2018

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Rajasthan High Court - Jodhpur

Mankawar vs State Of Rajasthan on 18 September, 2018

Bench: Sandeep Mehta

     HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                      JODHPUR.
                         ..

S.B. Civil Writ No. 13393/2018 Smt. Mankawar W/o Shri Hanuman Singh Rajput, Age 56 years, R/o Borunda Tehsil Bilara District Jodhpur.

----Petitioner Versus

1. The State Of Rajasthan through Secretary, Mines and Geology Department , Government Of Rajasthan, Jaipur.

2. Secretary, Finance Department, Government Of Rajasthan, Jaipur Rajasthan.

3. Director, Mines and Geology Department , Udaipur.

4. Mining Engineer, Mines And Geology Department , Nagaur, Rajasthan.

5. Union of India through its Secretary, Ministry of Finance Nirman Bhawan, New Delhi

6. The Under Secretary (ST-II), Ministry of Finance, Department Of Revenue State Tax Division New Delhi.

                                                          ----Respondents


For Petitioner(s)        :   Mr. Amit Vyas.
                             Mr. Arvind Shrimali.
For Respondent(s)        :   Mr. Rishabh Tayal, Assistant to
                             Mr. K.L. Thakur, AAG.



           HON'BLE MR. JUSTICE SANDEEP MEHTA

                                Order

18/09/2018

     Heard.

     Issue notice.      Shri Rishabh Tayal, Assistant to Shri K.L.

Thakur, learned Additional Advocate General has appeared on behalf of the respondents. Copy of the writ petition has already been supplied to him.

(2 of 3) [CW-13393/2018] Learned counsel for the petitioner relies upon a judgment dated 28.08.2018 rendered by the coordinate Bench of this Court in a bunch of writ petitions led by S.B. Civil Writ Petition No. 5354/2018 titled as "Ladu Lal Hiran & Ors. Vs. State of Rajasthan &Ors." and urges that the controversy involved herein is identical and thus, the matter may be decided in light of the above judgment.

Shri Rishabh Tayal, Assistant to Mr. K.L. Thakur, learned Additional Advocate General is not in a position to dispute the fact that the controversy involved in the present writ petition is exactly identical with the one decided by this Court in the above bunch of the writ petitions wherein, this Court held as below:-

"10. It is contended by learned counsel for the respondents that lessee/lease holders will continue to submit and follow the existing procedure for filing of GST Returns, and payment of GST under the reverse charge mechanism is according to the provisions of law. It is further contended that the liabilities of lessee/lease holders will not be affected by the amended notification dated 26.07.2018.

11. Once, the reverse charge itself has not been contested by the respondents and it is an accepted proposition and the same is further supported by the pleadings filed by the respective respondent parties, we do not find any reason to make any further adjudication in the matter.

(3 of 3) [CW-13393/2018]

12. In light of the aforesaid submission and upon such stand of the respondents, the present writ petitions are allowed and the letter dated 08.11.2017 issued by the Finance (Tax) Department, Government of Rajasthan is hereby quashed and set aside. However, if any letter has been issued in pursuance of the letter dated 08.11.2017, the same shall also stand quashed accordingly."

Considering the fact fact that the controversy is ad-idem, the instant writ petition is also allowed in terms of the above judgment. The impugned letters dated 08.11.2017 (Annex.2), 14.11.2017 (Annex.3), 05.12.2017 (Annex.4) and 11.12.2017 (Annex.5) are quashed and set aside.

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