Rajasthan High Court - Jodhpur
Shree Basant Bhandar Int Udyog vs Union Of India on 29 September, 2022
Bench: Sandeep Mehta, Kuldeep Mathur
HIGH COURT OF JUDICATURE FOR RAJASTHAN
JODHPUR
D.B. Civil Writ Petition No. 5678/2022
Shree Basant Bhandar Int Udyog Chak 3 PM Gharsana District
Sri Ganganagar through its proprietor Anita Goyal W/o Arun
Goyal
----Petitioner
Versus
1. Union Of India through Secretary, Finance Department, New
Delhi
2. The State of Rajasthan, through Secretary Finance
Department (Tax Division), Jaipur
3. The State of Rajasthan, through Secretary Rajasthan Mining
and Land Department, Jaipur
4. Assistant Commissioner, Ward No.I, State Tax, Raisinghnagar,
District Sri Ganganagar
----Respondent
Connected With
D.B. Civil Writ Petition No. 5463/2022
Agrawal Int Udyog Sri Ganganagar
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 5465/2022
Aggarwal Bricks
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 5530/2022
Karan Bricks
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 5807/2022
Sagar Bricks
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 5958/2022
Sri Balaji Ent Udyog
----Petitioner
Versus
(Downloaded on 30/09/2022 at 09:17:05 PM)
(2 of 30) [CW-5678/2022]
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 6094/2022
Neelkanth Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 6178/2022
Manish Kumar
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 6253/2022
M/s Fadak Lime Industries
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 6364/2022
M/s Choudhary Lime Industries
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 6368/2022
M/s Choudhary Lime Industries
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 6370/2022
M/s Fadak Lime Industries
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 6373/2022
M/s Choudhary Lime Industries
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 6513/2022
M/s Fadak Lime Industries
----Petitioner
Versus
State Of Rajasthan & Ors.
(Downloaded on 30/09/2022 at 09:17:05 PM)
(3 of 30) [CW-5678/2022]
----Respondent
D.B. Civil Writ Petition No. 6607/2022
Ganesh Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 6735/2022
Vs Lignite Power Private Ltd.
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 6878/2022
Jai Sri Krishna Int Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7178/2022
Shri Shyam Int Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7190/2022
Ganpati Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7209/2022
M/s Aman Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7213/2022
Saini Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7242/2022
Hanumangarh Int Nirmata Samiti
----Petitioner
Versus
Union Of India & Ors.
----Respondent
(Downloaded on 30/09/2022 at 09:17:05 PM)
(4 of 30) [CW-5678/2022]
D.B. Civil Writ Petition No. 7254/2022
Vinayak Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7263/2022
Shri Ram Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7316/2022
Hamid Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7330/2022
Chouhan Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7354/2022
Moti Int Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7355/2022
Jai Balaji Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7368/2022
Singodia Ent Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7388/2022
Om Ent Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7392/2022
(Downloaded on 30/09/2022 at 09:17:05 PM)
(5 of 30) [CW-5678/2022]
Anand Bricks Company
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7395/2022
Shri Balaji Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7429/2022
Shri Balaji Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7432/2022
M/s Mangla Minerals
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7498/2022
M/s Shri Krishna Lime, Merta City
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7554/2022
M/s Bajrang Clays
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7574/2022
Jagdamba Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7578/2022
Shiv Shakti Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7579/2022
Laxmi Int Udyog
(Downloaded on 30/09/2022 at 09:17:05 PM)
(6 of 30) [CW-5678/2022]
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7584/2022
R.k. Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7590/2022
Bhagwati Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7615/2022
Ashish Kumar Goyal
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 7692/2022
Kripa Ram
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 7705/2022
Hanuman Singh
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 7787/2022
Akhilender Singh Sirohi
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7795/2022
Ramdev Stone And Granite, Udaipur
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7801/2022
Leelavati
----Petitioner
(Downloaded on 30/09/2022 at 09:17:05 PM)
(7 of 30) [CW-5678/2022]
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 7803/2022
Rampyari
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 7804/2022
Amar Ent Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 7808/2022
Sarjeet Kaur
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 7822/2022
R.r. Mines
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 8407/2022
Sultane Hind Granites And Marble
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8423/2022
M/s. Sanwria Entt Udhyog
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8454/2022
M/s. Shyam Entt Udhyog
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8492/2022
Sultane Hind China White Stone
----Petitioner
Versus
(Downloaded on 30/09/2022 at 09:17:05 PM)
(8 of 30) [CW-5678/2022]
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8593/2022
Balwant Singh
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 8629/2022
Roopam Lime Industries
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8641/2022
Mukesh Kumar Kumawat
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 8670/2022
Choudhary Bricks Kiln
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8671/2022
M/s. Draipl Gcc Jv
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8672/2022
Pragati Bricks
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8682/2022
Pragati Bricks
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 8748/2022
Pradeep Kumar
----Petitioner
Versus
State Of Rajasthan & Ors.
(Downloaded on 30/09/2022 at 09:17:05 PM)
(9 of 30) [CW-5678/2022]
----Respondent
D.B. Civil Writ Petition No. 8764/2022
Sri Mahalaxmi Int Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9052/2022
Liladhar Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9055/2022
Shri Ganpati Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9056/2022
Jai Ganesh Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9057/2022
Ambica Ent Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9092/2022
S B Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9093/2022
Jai Shri Bircks Manufectring
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9112/2022
Guru Kripa Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
(Downloaded on 30/09/2022 at 09:17:05 PM)
(10 of 30) [CW-5678/2022]
D.B. Civil Writ Petition No. 9123/2022
Shiv Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9125/2022
Shree Karni Int Udhog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9147/2022
Ladoiya Bricks Company
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9149/2022
Tera Tera Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9160/2022
Sangam Int Bhatta
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9167/2022
Kissan Killan
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9198/2022
Santosh Rani Bansal
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9209/2022
Bhagwati Intt Udoyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9225/2022
(Downloaded on 30/09/2022 at 09:17:05 PM)
(11 of 30) [CW-5678/2022]
Shubham Int Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9227/2022
Shri Ganesh Ent Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9228/2022
Saharan Ent Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9247/2022
Shri Mahalaxmi Ent Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9253/2022
Dashmesh Ent Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9291/2022
Suresh Kumar
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9294/2022
Saraswati Ent Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9301/2022
Shiv Bricks Company
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9313/2022
Bhagwati Bricks Industries
(Downloaded on 30/09/2022 at 09:17:05 PM)
(12 of 30) [CW-5678/2022]
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9319/2022
Dalpat Singh
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9321/2022
Smt. Minaxi Kanwar
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9322/2022
Satguru Bricks
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9324/2022
Smt. Pooja Gumber
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9331/2022
Manoj Kumar Bansal
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9344/2022
Sandhu Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9377/2022
Saini Bricks Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9381/2022
M/s Jagdamba Bricks Udhyog
----Petitioner
(Downloaded on 30/09/2022 at 09:17:05 PM)
(13 of 30) [CW-5678/2022]
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9403/2022
Shree Mahaluxmi Intt Udoyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9406/2022
Goluwala Ent Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9410/2022
Harpal Singh
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9418/2022
Jai Shri Balaji Ent Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9425/2022
M/s Laxmi Granites
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9439/2022
Eastern General Industries Ltd.
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9441/2022
Eastern General Industries Ltd.
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9443/2022
Eastern General Industries Ltd.
----Petitioner
Versus
(Downloaded on 30/09/2022 at 09:17:05 PM)
(14 of 30) [CW-5678/2022]
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9483/2022
M/s. Simana Bricks Udhyog
----Petitioner
Versus
The Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9496/2022
Mahalaxmi Ent Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9504/2022
Eastern General Industries Ltd.
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9511/2022
Ashok Kumar
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9547/2022
M/s. Bhagwanti Ent Udhyhog
----Petitioner
Versus
The Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9619/2022
Bansal Bricks Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9679/2022
Surendra Baghla
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9683/2022
Vinesh Kumar Bagri
----Petitioner
Versus
State Of Rajasthan & Ors.
(Downloaded on 30/09/2022 at 09:17:05 PM)
(15 of 30) [CW-5678/2022]
----Respondent
D.B. Civil Writ Petition No. 9711/2022
Sangita Bagri
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9757/2022
Madan Mohan Jat
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9806/2022
Jai Sri Ram Intt Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9808/2022
Maa Bhagwati Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9815/2022
Santosh Devi Bagri
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9844/2022
Vinesh Kumar Bagri
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9846/2022
Dinesh Kumar Bagri
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9852/2022
Jyoti Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
(Downloaded on 30/09/2022 at 09:17:05 PM)
(16 of 30) [CW-5678/2022]
D.B. Civil Writ Petition No. 9853/2022
Jindal Bricks Udyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9861/2022
Krishna Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9864/2022
Saara Granite And Minerals
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9865/2022
Nitu Bagri
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9870/2022
Kaushalya Devi
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9873/2022
Parvati Devi
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9889/2022
Jindal Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9903/2022
Shiv Shakti Bricks
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 9907/2022
(Downloaded on 30/09/2022 at 09:17:05 PM)
(17 of 30) [CW-5678/2022]
Dinesh Kumar Bagri
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 9962/2022
Deepak Garg
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10006/2022
Vijay Kumar
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10149/2022
M/s Creative Granite
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10170/2022
M/s Creative Granite, Koliwara, Sumerpur
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10180/2022
Suresh Kumar
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10191/2022
M/s Creative Granite, Koliwara, Sumerpur
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10196/2022
New Sidhu Brar Bricks Killan
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 10197/2022
M/s Creative Granite, Koliwara, Sumerpur
(Downloaded on 30/09/2022 at 09:17:05 PM)
(18 of 30) [CW-5678/2022]
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10269/2022
Anubala
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10300/2022
Pooja Jindal
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10313/2022
Shiv Bhagat Entt Udhyog
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10314/2022
Manoj Kumar
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10330/2022
Zamidara Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 10336/2022
Shri Karni Granites
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 10342/2022
Balraj Singh
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10349/2022
Hukum Singh
----Petitioner
(Downloaded on 30/09/2022 at 09:17:05 PM)
(19 of 30) [CW-5678/2022]
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 10375/2022
Shri Agarwal Ent Udyog
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10431/2022
Dilraj Singh
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10483/2022
Shri Karni Marble And Mineral
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 10507/2022
Shiv Shankar Int Udyog
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 10520/2022
Om Prakash Soni
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 10530/2022
M/s Shri Shiv Int Udyog
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Versus
State Of Rajasthan & Ors.
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D.B. Civil Writ Petition No. 10538/2022
Khoja Lime Udhyog
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Versus
State Of Rajasthan & Ors.
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D.B. Civil Writ Petition No. 10681/2022
Rakesh Mordia
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Union Of India & Ors.
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D.B. Civil Writ Petition No. 10725/2022
Shri Ram Int Udyog
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Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 11049/2022
Hardeo Ram Choudhary
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Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 11328/2022
Teja Ram
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 11667/2022
M/s Jaspal Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 11668/2022
Khushal Chand
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 11684/2022
Welcome Marble Industries
----Petitioner
Versus
Central Board Of Excise And Customs & Ors.
----Respondent
D.B. Civil Writ Petition No. 11747/2022
Rajvinder Singh
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 11771/2022
Ramkishan
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State Of Rajasthan & Ors.
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D.B. Civil Writ Petition No. 11858/2022
Welcome Marmo Private Limited
----Petitioner
Versus
Central Board Of Excise And Customs
----Respondent
D.B. Civil Writ Petition No. 11940/2022
Archit Marble
----Petitioner
Versus
Central Board Of Excise And Customs
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D.B. Civil Writ Petition No. 11955/2022
Narayan Chand Gehlot
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 11976/2022
Ramdev And Company
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 12045/2022
Ashul Marbles
----Petitioner
Versus
Central Board Of Excise And Customs
----Respondent
D.B. Civil Writ Petition No. 12048/2022
Marble India
----Petitioner
Versus
Central Board Of Excise And Customs
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D.B. Civil Writ Petition No. 12153/2022
Gurunanak Int Udyog
----Petitioner
Versus
State Of Rajasthan & Ors.
----Respondent
D.B. Civil Writ Petition No. 12184/2022
Kishnaram Ramrakh Vpo Purabsar
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Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 12245/2022
M/s Bhagwati Construction Company
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 12248/2022
M/s Bhagwati Construction Company
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 12252/2022
M/s Bhagwati Filling Centre Having
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 12293/2022
Amararam
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 12310/2022
Dharma Ram
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 12318/2022
Chandra Bhan
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 12323/2022
Jhuma Devi
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 12398/2022
R.s. Bricks Industries
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Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 12405/2022
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Karamjeet Singh
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Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 12551/2022
M/s Regal Mines And Minerals Private Ltd.
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 12630/2022
Bhanwari Devi
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 12726/2022
M/s Balwanti Krishan Kumar
----Petitioner
Versus
State Of Rajasthan & Ors.
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D.B. Civil Writ Petition No. 12861/2022
H.s.p. Mines
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 12926/2022
Ganpati Int Udyog
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13002/2022
Sunita
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13139/2022
Shri Jai Singh Shyam Granites
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13141/2022
M/s Pradyuman Singh Ranawat
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Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13146/2022
M/s Krishna Granite
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 13201/2022
M/s Krishna Granite
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13215/2022
M/s Sanwariya Stone
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13235/2022
T.r. Granites
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13237/2022
M/s Krishna Granite
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13249/2022
T.r. Granites
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13256/2022
M/s Krishna Granite
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Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13266/2022
T.r. Granites
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Union Of India & Ors.
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D.B. Civil Writ Petition No. 13269/2022
Anmol Granites
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 13506/2022
Lrs Of Prakash Devi W/o Gurnam Chand
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 14075/2022
Jamindara Bricks Industries Raj Kumar
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 14077/2022
Shivam Entt Udhyog
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 14149/2022
Jamindara Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 14162/2022
M/s Poonia Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
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D.B. Civil Writ Petition No. 14168/2022
M/s Choudhary Brick Udyog
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Union Of India & Ors.
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D.B. Civil Writ Petition No. 14175/2022
Jat Ent Udhyog
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Union Of India & Ors.
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D.B. Civil Writ Petition No. 14248/2022
M/s Laxmi Int Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 14258/2022
Shri Mahadev Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 14272/2022
M/s Rao Bricks Industries
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 14273/2022
M/s Shivam Entt Udhyog
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 10919/2022
Pyrex Minerals
----Petitioner
Versus
Union Of India & Ors.
----Respondent
D.B. Civil Writ Petition No. 13018/2022
Roop Rajat Granites
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Union Of India & Ors.
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For Petitioner(s) : Mr. Sharad Kothari
Mr. Lokesh Mathur
Mr. Sheetal Kumbhat
Mr. Arvind Shrimali
Mr. Amit Vyas
Mr. D.D. Chittlangi
Mr. Achala Ram
Mr. Lalit Pareek
Mr. Saurabh Maheshwari
Mr. Tarun Dudia
Mr. Vinay Kothari
Mr. Devendra Singh Chauhan
Mr. V.K. Agarwal
Mr. Rahul Lakhwani (through VC)
For Respondent(s) : Mr. Sandeep Shah, Sr. Advocate
assisted by Mr. Abhimanyu Singh
Mr. Hemant Dutt
Mr. Sandeep Bhandawat
Mr. Kuldeep Vaishnav
Mr. Rajvendra Saraswat
Mr. Ankur Mathur
Mr. Sunil Bhandari
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE KULDEEP MATHUR Order 29/09/2022 The instant bunch of writ petitions, involves a common challenge laid by the petitioners herein to the show cause notices/assessment orders issued by the respondent GST Department raising demand of GST on royalty paid by the writ petitioners to the respondent Mining Department towards their respective mining leases.
In ten writ petitions, numbers whereof have been mentioned below, additional issue of demand of royalty on contribution to DMFT is also raised:-
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(28 of 30) [CW-5678/2022] S.No. DB Civil Writ Party Name Petition No. 1. 6368/2022 M/s Choudhary Lime Industries vs State of Rajasthan 2. 6370/2022 M/s Fadak Lime Industries vs. State of Rajasthan & Ors. 3. 6373/2022 M/s Choudhary Lime Industries Vs. State of Rajasthan 4. 6513/2022 Ms/ Fadak Lime Industries vs. State of Rajasthan 5. 7801/2022 Leelavati vs State of Rajasthan 6. 8629/2022 Roopam Lime Industries vs State of Rajasthan 7. 8671/2022 M/s Draipal GCC JV vs. State of Rajasthan 8. 10681/2022 Rakesh Mordia vs. UOI 9. 8407/2022 Sultane Hind Granites vs State of Rajasthan 10. 8492/2022 Sultane Hind China White Stone vs State of Rajasthan
Learned counsel for the petitioners vehemently and fervently contended that the Division Bench of this Court at Jaipur Bench in the bunch of writ petitions led by D.B. Civil Writ Petition No.8109/2022 (Sudershan Lal Gupta vs Union of India & Ors., decided on 27.09.2022) has not made any adjudication on the merit of the matters and the bunch of writ petitions have been dismissed merely relying upon the earlier Division Bench orders in the cases of Udaipur Chambers of Commerce and Industry & Ors. Vs. The Union of India & Anr. (D.B. Civil Writ Petition No.14578/2016), M/s Mateshwari Minerals & Anr. vs Union of India & Anr. (D.B. Civil Writ Petition No.7650/2021), M/s Shivalik Silica Vs. Union of India & Ors. (D.B. Civil Writ Petition No.14849/2021), and Rajasthan Small Mines (Cheja Patthar) Lease Holders Association Vs. State of Rajasthan & Ors. (D.B. Civil Writ (Downloaded on 30/09/2022 at 09:17:05 PM) (29 of 30) [CW-5678/2022] Petition No.5199/2022). It was submitted that in the above cases, controversy of demand of service tax of royalty was involved which is significantly different from the controversy at hand. It was further submitted that the petitioners will be seriously prejudiced because their right to agitate against the show cause notices on merits has also been frustrated on account of the judgment in the case of Sudershan Lal Gupta (supra) Learned counsel for the respondents would on the other hand submit that as the Coordinate Bench of this Court has already repelled identical challenge laid to demand of GST on royalty by its judgment dated 27.09.2022, thus, these writ petitions also deserve rejection.
Having heard and considered the submissions advanced at bar and after going through the material available on record, we feel that the right of the respective petitioners to file replies and raise objections against the show cause notices issued to them or to file appeal against final assessment orders is a statutory remedy provided under the GST Act and thus are free to avail such remedy irrespective of the fate of the writ petition. However, analogous controversy regarding demand of GST on royalty stands concluded vide judgment/final order dated 27.09.2022 passed in D.B. Civil Writ Petition No.8109/2022 : Sudershan Lal Gupta vs UOI & Ors and connected matters. Qua the issue regarding demand of GST on DMFT contribution, the petitioners in writ petitions Nos.6368/2022, 6370/2022, 6373/2022, 6513/2022, 7801/2022, 8629/2022, 8671/2022, 10681/2022, 8407/2022 and 8492/2022 are permitted to continue this relief while turning down (Downloaded on 30/09/2022 at 09:17:05 PM) (30 of 30) [CW-5678/2022] the relief against imposition of GST on royalty. Thus, while deferring the writ petitions Nos.6368/2022, 6370/2022, 6373/2022, 6513/2022, 7801/2022, 8629/2022, 8671/2022, 10681/2022, 8407/2022 and 8492/2022 for consideration of the remaining issue other than the demand of GST on royalty, the remaining batch of writ petitions is dismissed in light of the judgment passed in the case of Sudershan Lal Gupta (supra).
(KULDEEP MATHUR),J (SANDEEP MEHTA),J
88-Sudhir Asopa/-
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