M/S Bharat Potteries LTD. vs. Union Of INDIA
Held
The Court held that the Petitioner's submission regarding the constitution of the GST Appellate Tribunal is noted. Consequently, the writ petition is dismissed as withdrawn, with liberty granted to the Petitioner to avail the appellate remedy before the Tribunal. The Court further directed that if the appeal is filed within 30 days of the instant order being uploaded on the Court's website, the time spent by the Petitioner before the High Court shall not be computed for the purpose of limitation. All issues and contentions raised in the writ petition are expressly kept open to be adjudicated on merits by the learned Tribunal. No specific finding was given on the merits of the demand or the wrongful availment of GST, as the matter was withdrawn.
Facts
The Petitioner, M/s Bharat Potteries Ltd., challenged an Order-in-Appeal dated March 21, 2024, passed by the Appellate Authority (respondent No. 3). This appellate order had dismissed the Petitioner's appeal and upheld an Order-in-Original dated March 21, 2023. The Order-in-Original raised a demand of Rs. 3,65,59,288/- against the Petitioner for alleged wrongful availment of GST. The Petitioner filed a writ petition before the Rajasthan High Court, Jaipur Bench, assailing these orders. During the pendency of the writ proceedings, the GST Appellate Tribunal was constituted.
Key Issues
1. Whether the Petitioner can withdraw the writ petition to avail the appellate remedy before the newly constituted GST Appellate Tribunal, given the pendency of the writ proceedings before this Court? Petitioner's Contention: The Petitioner, through their counsel, submitted that the GST Appellate Tribunal has been constituted during the pendency of the writ petition. Therefore, they are instructed to withdraw the instant writ petition and file an appeal under Section 112 of the CGST Act, 2017, before the Tribunal. The Petitioner seeks liberty to do so, with the time spent before the High Court not being counted for limitation purposes. Revenue's Contention: The judgment records no specific contention from the respondents (Union of India and State of Rajasthan) regarding the withdrawal of the writ petition or the Petitioner's right to avail the appellate remedy.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:28404-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5969/2025 CNR: RJHC020254032025 | URN: CW / 14164U / 2025 M/s Bharat Potteries Ltd., F-555-559 And C-554A, Road No 6, Vkia Jaipur, Rajasthan- 30201318, Through Its Authorized Signatory Shri Krishan Gopal Sharma S/o Late Bankat Lal Sharma, Aged About 68 Years, R/o Plot No. 17, Hanuman Nagar- A Benar Road, Jhotwara, Jaipur 302012. ----Petitioner Versus
Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001. 2. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan- 302005. 3. Appellate Authority, State Tax, Jaipur-Ii, Jaipur, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, Jaipur, Rajasthan.
The Proper Officer, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Ms. Shradha Agarwal (Through V.C.) For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTO
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