[2025:RJ-JP:3805-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8814/2021 M/s. Honda Cars Ltd., Spl-1, Tapukara Industrial Development Area, Bhiwadi, District Alwar. Through Its Authorized Signatory Manish Diwan S/o Sh. M.l. Diwan. ----Petitioner Versus 1. The State Of Rajasthan, Through Finance Secretary, Government Of Rajasthan, Secretariat, Jaipur. 2. The Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur, Rajasthan. 3. The Commercial Taxes Officer, Anti Evasion, Commercial Taxes Department, Bhiwadi, District- Alwar, Rajasthan. ----Respondents D.B. Civil Writ Petition No. 8818/2021 M/s Honda Cars Ltd, Spl-1, Tapukara Industrial Development Area, Bhiwadi, District Alwar. Through Its Authorized Signatory Manish Diwan S/o Sh. M.l. Diwan. ----Petitioner Versus 1. The State Of Rajasthan, Through Finance Secretary, Government Of Rajasthan, Secretariat, Jaipur. 2. The Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur, Rajasthan. 3. The Commercial Taxes Officer, Anti Evasion, Commercial Taxes Department, Bhiwadi, District- Alwar, Rajasthan. ----Respondents For Petitioner(s) : Ms.Paridhi Jain Mr.Nikhil Jain for Mr.Pankaj Ghiya For Respondent(s) : Mr.Sandeep Taneja, AAG with Mr.Kartikeya Sharma [2025:RJ-JP:3805-DB] (2 of 3) [CW-8814/2021] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 27/01/2025 1. These two petitions are being decided by common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.8814/2021. 2. This petition is filed seeking quashing of show cause notice (hereinafter referred to as ‘SCN’) dated 10.06.2021 for assessment year 2019-2020 issued under Rajasthan Value Added Tax Act, 2003 (for short ‘the Act’). The petitioner is a manufacturer of automobiles and purchased fuel both locally and in the course of inter-state trade and commerce. As per the petitioner, the complete tax is paid on the sale of car, SCN has been issued by the respondents demanding tax on the fuel i.e. diesel and petrol. The petitioner filed response to the SCN and thereafter present petition was filed. 3. The grievance raised in the petition is that there is no sale of petrol and diesel by the petitioner but the respondents while issuing SCN had formed an opinion without providing an opportunity of hearing to the petitioner. 4. This petition is filed against the SCN. The grievance raised that the respondents formed an opinion while issuing the SCN need not be dilated upon at this stage. 5. These petitions are disposed of with direction that the respondents shall proceed with the SCN in accordance with law and the contents of the notice shall not be considered as an opinion on the merits. The issue shall be decided after considering [2025:RJ-JP:3805-DB] (3 of 3) [CW-8814/2021] reply filed by the petitioner. It would be preferable if the proceedings for SCN are taken by another Officer than the one who had issued the SCN. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/Tanisha/31-32