Jagdamba Motors Vs Union of India (Rajasthan High Court)
The Rajasthan High Court heard the petitions and noted the joint submission of the parties that the issue relating to validity had already been settled by the Supreme Court in Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s. Safari Retreats Pvt. Ltd. & Ors., Civil Appeal No. 2948 of 2023, decided on 03.10.2024. The parties further submitted that a notification dated 27.09.2024 had been issued, followed by a circular clarifying certain issues regarding the implementation of Sections 16(5) and 16(6) of the GST Act.
The petitioners requested permission to pursue their remaining issues under the GST Act in light of the prevailing law. Accepting the joint request, the High Court disposed of the petitions with liberty to the petitioners to take up their remaining issues before the respondents strictly in accordance with law. All pending applications were also disposed of.
Cases Discussed
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. Heard.
2. Learned counsel for the parties jointly submit that the validity aspect has already been settled by the Hon’ble Apex Court in Civil Appeal No.2948 of 2023 (Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s. Safari Retreats Pvt. Ltd. & Ors.) on 03.10.2024.
