M/S Krishcon Property Developers PVT. LTD. vs. Assistant Commissioner
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 Court was not inclined to exercise its extraordinary writ jurisdiction. The Court decided to remand all the matters to the learned GST Tribunal for adjudication on merit. All issues and contentions raised in the various writ petitions were expressly kept open to be decided by the Tribunal. The Court also directed that the time taken by the petitioners in pursuing the writ remedy before the High Court would not be computed for the purposes of limitation if they approach the Tribunal within 30 days of the order being uploaded.
Facts
Multiple writ petitions were filed before the High Court of Rajasthan, Jaipur Bench, by various petitioners including M/s Shree Krishna Rolling Mills (Jaipur) Ltd, M/s HPM Chemicals And Fertilizers Ltd., and others. These petitions challenged actions and orders passed by GST authorities, including Assistant Commissioners and Joint Commissioners, concerning disputes related to GST. The specific tax periods and amounts in dispute were not detailed in the provided excerpt. The procedural history leading to the High Court's intervention involved the filing of these writ petitions, which were pending before the court.
Key Issues
The primary issue before the Court was whether to exercise its extraordinary writ jurisdiction in light of the recent constitution of the GST Tribunal. The Court had to decide if the newly established GST Tribunal provided an equally efficacious remedy, thereby obviating the need for the High Court to adjudicate the pending writ petitions. The petitioners likely argued for the High Court's intervention, perhaps citing urgency or specific legal grounds, while the respondents would have contended that the Tribunal is the appropriate forum. The Court needed to determine the availability and adequacy of the appellate remedy before the GST Tribunal under Section 112 of the CGST Act, 2017, and its implications for the writ jurisdiction.
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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