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MARUDHAR FOOD PRODUCTS vs. ASSISTANT COMMISSIONER & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
NUPUR BHATI
Pet. Counsel
Rishi Kapoor
Siddharth Dubey With
Shubhankar Johari
Res. Counsel
Rajat Arora

Petitioner / Applicant

MARUDHAR FOOD PRODUCTS
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jan 20, 2025
Order No.

D.B. Civil Writ Petition No. 21754/2024

Citation

2025(1) TAXREPLY 13458
Original Order
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ORDER

Challenge to the impugned order is mainly on the ground that it is in violation of circulars dated 01.08.2023 and 11.10.2024 with the submission that prior to 27.07.2023, tax was not leviable. Learned counsel for the respondents draws attention of this Court to the reply of show cause notice and submits that the aforesaid issue was not brought to the notice of the adjudicating authority and it is raised for the first time before this Court. Though learned counsel for the petitioner places reliance upon the judgments of the Hon’ble Supreme Court in Commissioner of Customs, Calcutta & Ors. Vs. Indian Oil Corpn. Ltd. & Anr.(2004) 3 SCC 488, Union of India Vs. Arviva Industries Ltd.(2014) 3 SCC 159, Fatima Bibi Ahmed Patel Vs. State of Gujarat & Anr.(2008) 6 SCC 789 and Commissioner of Central Excise And Service Tax, Rohtak Vs. Merino Panel Product Ltd. (2023) 2 SCC 597, we are not inclined to exercise our discretion to entertain this petition, particularly wh....

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