[2025:RJ-JP:50225-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 18729/2023 M/s Bhawani Silicate Industries, F-143, Udyog Vihar, Jaitpura, Jaipur- 303704 Through Its Partner Shri Sunil Jain, Son Of Shri Chandan Mal Jain, Aged 50 Years, Resident Of A-7 Champa Niwas, Gangwal Park, Moti Doongri Road, Jaipur. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance, No. 137, North Block, New Delhi- 110001. 2. Union Of India, Through Chairman, Central Board Of Indirect Taxes And Customs, New Delhi. 3. The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. The Assistant Commissioner, State Tax, Circle -F, Jaipur-4, Commercial Taxes Department, Jhalana Institutional Area, Jaipur, Rajasthan. 5. The State Of Rajasthan, Through Principal Secretary, Finance Department, Secretariat, Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 18728/2023 M/s. Bhawani Silicate Industries, F-143, Udyog Vihar, Jaitpura, Jaipur- 303704 Through Its Partner Shri Sunil Jain, Son Of Shri Chandan Mal Jain, Aged 50 Years, Resident Of A-7 Champa Niwas, Gangwal Park, Moti Doongri Road, Jaipur. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance, No.. 137, North Block, New Delhi- 110001. 2. Union Of India, Through Chairman, Central Board Of Indirect Taxes And Customs, New Delhi. 3. The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. The Assistant Commissioner, State Tax, Circle -F, Jaipur-4, Commercial Taxes Department, Jhalana Institutional Area, Jaipur, Rajasthan. [2025:RJ-JP:50225-DB] (2 of 2) [CW-18729/2023] 5. The State Of Rajasthan, Through Principal Secretary, Finance Department, Secretariat, Jaipur. ----Respondents For Petitioner(s) : Mr. Alkesh Sharma with Mr. Ayush Sharma For Respondent(s) : Ms. Mahi Yadav, AAG Mr. Sandeep Pathak Mr. C.S. Sinha Mr. Avtansh Bana for Mr. Bharat Vyas, ASG HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 10/12/2025 Learned counsels for the respective parties submit that the issue involved herein is no more res integra and stands resolved by a co-ordinate Bench order of this Court dated 08.09.2025 at Principal Seat, Jodhpur passed in D.B. Civil Writ Petition No.2392/2023: Shree Arihant Oil and General Mills Vs. Union of India and Others and pray for disposal of the instant writ petitions in terms thereof. Ordered accordingly. Pending application(s), if any, also stands disposed of accordingly. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J PRAGATI/96-97