M/S. Prayag Polytech Private Limited vs. Superintendent Central Goods And Service Tax
Held
The Court held that since the GST Tribunal has been constituted under Section 112 of the CGST Act, 2017, an equally efficacious remedy is now available to the petitioners. Consequently, the High Court was not inclined to exercise its extraordinary writ jurisdiction. The Court ordered that all the writ petitions be remanded to the learned GST Tribunal for adjudication on merit. All issues and contentions raised by the petitioners in their respective writ petitions were expressly kept open to be decided by the Tribunal. The time taken by the petitioners in pursuing the writ remedy before the High Court would not be computed for the purposes of limitation, provided they approach the Tribunal within 30 days of the instant order being uploaded.
Facts
Multiple writ petitions were filed before the Rajasthan High Court challenging various orders and actions under the GST regime. The petitioners included companies like M/s Shree Krishna Rolling Mills (Jaipur) Ltd, M/s HPM Chemicals And Fertilizers Ltd., M/s Krishcon Property Developers Pvt. Ltd., and others. The respondents were various GST authorities, including Assistant Commissioners and Joint Commissioners of both State and Central GST. The petitions raised diverse issues concerning GST assessments, demands, and other related matters. The procedural history indicates that these matters were pending before the High Court.
Key Issues
1. Whether the High Court should exercise its extraordinary writ jurisdiction given the constitution of the GST Tribunal? Petitioner's Contention: The petitioners had approached the High Court seeking redressal of their grievances under its writ jurisdiction. The specific arguments for each petitioner varied based on the facts of their individual cases, but the overarching issue was the challenge to the GST authorities' actions. Respondent's Contention: The respondents, being the GST authorities, would likely argue that the petitioners have alternative, efficacious remedies available, especially after the constitution of the GST Tribunal, and thus the writ jurisdiction should not be invoked. They would also defend the actions taken by the authorities.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:28334-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17859/2022 CNR: RJHC020963432022 | URN: CW / 36013U / 2022 M/s Shree Krishna Rolling Mills (Jaipur) Ltd, Having Its Office At 37, Industrial Area, Jhotwara, Jaipur - 302012 (India) ----Petitioner Versus Assistant Commissioner, State Goods And Service Tax Department, Circle Special Circle 9, Jaipur, Zone -1 GST Office, Kar Bhawan, JLN Road, Jhalana Doongri, Jaipur, Rajasthan ----Respondent Connected With D.B. Civil Writ Petition No. 4535/2021 CNR: RJHC020260512021 | URN: CW / 10429U / 2021 M/s HPM Chemicals And Fertilizers Ltd., Having Its Having Registered Office At 209-210, Anupam Bhawan, Azadpur Commercial Complex, Delhi-110033 Through Its Authorised Director Mr. Gopi Ram Aggarwal S/o Lt Sh. Ganpat Ram Aged About 58 Years R/o Flat No. 206, Europa Three, Kajaria Greens Apartment, Bhiwadi, Alwar, Rajasthan. ----Petitioner Versus
State Tax Officer, Division-I, Circle- Anti Evasion, Bhiwadi, Alwar, Rajasthan.
Commissioner, SGST, Kaw Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan-302005. ----Respondents D.B. Civil Writ Petition No. 6855/2023 CNR: R
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