BRAJ CHEMICAL AND MI Vs. UNION OF INDIA

JUDGEMENT

(1.) Mr. Saraswat, learned counsel for the respondents No. 1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur Truck Pvt. Ltd. v. Union of India [S.B. Civil Writ Petition No. 15221/2019].

(2.) Learned counsel appearing for the petitioner submits that though in-principle, the issue is covered by the aforesaid judgment, but certain more directions/clarifications are required to be given so as to ward off any difficulty(ies) to the petitioner-assessee.

(3.) In view of the above, the present writ petition is disposed of in terms of the judgment rendered by this Court in the case of Jodhpur Truck Pvt. Ltd. (supra) and following directions are issued: