[2025:RJ-JD:36893-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5695/2024 Jyoti Petro Chem Industries, Proprietor Mahaveer Mehta S/o Shri Bhanwarlal Mehta Aged About 64 Years B-4, Uit Colony, Pratap Nagar, Jodhpur-Rajasthan.

----Petitioner Versus

1. State Of Rajasthan, Through Principal Secretary, Department Of Finance, Government Of Rajasthan, Jaipur.

2. The Commissioner Of State Tax, Kar Bhawan, Bhawani Singh Road, Jaipur-302 005

3. The Assistant Commissioner, Circle-E, State Gst, Kar Bhawan, Court Premises, Jodhpur-342010 ----Respondents Connected With D.B. Civil Writ Petition No. 5718/2024 Jyoti Petro Chem Industries, Proprietor Mahaveer Mehta S/o Shri Bhanwarlal Mehta Aged About 64 Years, B-4, Uit Colony, Pratap Nagar, Jodhpur-Rajasthan.

----Petitioner Versus

1. State Of Rajasthan, Through Principal Secretary, Department Of Finance, Government Of Rajasthan, Jaipur.

2. The Commissioner Of State Tax, Kar Bhawan, Bhawani Singh Road, Jaipur - 302005.

3. The Assistant Commissioner, Circle-E, State Gst, Kar Bhawan, Court Premises, Jodhpur - 342010.

----Respondents For Petitioner(s) : Mr. Anil Bhansali For Respondent(s) : Mr. Mahaveer Bishnoi, Additional Advocate General HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE SANDEEP TANEJA

Judgment

Reserved on 28/07/2025 Pronounced on 27/08/2025 Per Dr. Pushpendra Singh Bhati, J:

1. The instant writ petitions under Article 226 of the Constitution of India have been preferred claiming the following reliefs:

D.B. Civil Writ Petition No. 5695/2024 “It is, therefore, in these circumstances humbly prayed that the Hon’ble Court may kindly be pleased to:

i) The present Writ Petition preferred by the humble petitioner may kindly be allowed by this Hon’ble Court.

ii) The show cause notice under section 74 dated 11.01.2024 (Ann.3) may please be declared as without jurisdiction and without satisfying the conditions of issuance of such notice and held to be illegal and contrary to legal provisions iii) The show cause notice dated 11.01.2024 (Ann.3) and the proposed actions in the said notice may please be declared as illegal, arbitrary and any proceedings or steps taken after the filing of this petition also be declared as illegal and without force. iv) The ITC in respect of purchases from Takaxian Trading Pvt.

Ltd. Wrongly recovered kindly be directed to be allowed.

v) Any other appropriate order or directions which are deemed just and proper by this Hon’ble Court may also be passed in favour of the humble petitioner and in the interest of justice.”

D.B. Civil Writ Petition No. 5718/2024 “It is, therefore, in these circumstances humbly prayed that the Hon’ble Court may kindly be pleased to:

i) The present Writ Petition preferred by the humble petitioner may kindly be allowed by this Hon’ble Court.

ii) The show cause notice under section 74 dated 11.01.2024(ann.3) may please be declared as without jurisdiction and without satisfying the conditions of issuance of such notice and held to be illegal and contrary to legal provisions.

iii) The show cause notice dated 11.01.2024 (Ann.3) and the proposed actions in the said notice may please be declared as illegal, arbitrary and any proceedings or steps taken after the filing of this petition also be declared as illegal and without force. iv) The ITC in respect of purchases from Takaxion Trading Pvt.

Ltd. Wrongly recovered kindly be directed to be allowed v) Any other appropriate order or directions which are deemed just and proper by this Hon’ble Court may also be passed in favour of the humble petitioner and in the interest of justice.”

2. Brief facts of the case were that the petitioner is engaged in the business of trading and refining of used fuel oil and lubricant oil in the name and style of Jyoti Petro Chem Industries, which is duly registered under the provisions of the Goods and Services Tax Act, 2017. In the ordinary course of its business, the petitioner availed Input Tax Credit (ITC) on purchases made from Suppl