M/S Dev Mohan And Brothers vs. State Of Rajasthan
Held
The Court allowed the petitioner to withdraw the writ petition. The primary reason for this decision was the petitioner's submission that the GST Appellate Tribunal had been constituted during the pendency of the writ proceedings. The petitioner expressed their intention to avail this appellate remedy by filing an appeal under Section 112 of the CGST Act, 2017. The Court granted liberty to the petitioner to file this appeal within 30 days from the date of the order. Crucially, the Court directed that the time spent by the petitioner in pursuing the writ petition before the High Court would not be computed for the purpose of limitation when filing the appeal before the Tribunal. No specific findings were made on the merits of the original orders passed by the authorities.
Facts
The petitioner, M/s Dev Mohan And Brothers, filed a writ petition before the Rajasthan High Court challenging an order dated 04.07.2025 passed by the Joint Commissioner (Appeals) (Respondent No. 5). This appellate order had dismissed the petitioner's appeal against an earlier order dated 28.12.2023 passed by the Assistant Commissioner of State Tax (Respondent No. 4). During the pendency of the writ proceedings, the petitioner's counsel informed the Court that the Appellate Tribunal under the GST Act had been constituted. Consequently, the petitioner sought to withdraw the writ petition to file an appeal before the newly constituted Tribunal.
Key Issues
1. Whether the petitioner can withdraw the writ petition to avail the appellate remedy before the newly constituted GST Appellate Tribunal, considering the pendency of the writ proceedings? Petitioner's Argument: 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 present writ petition and file an appeal under Section 112 of the CGST Act, 2017, before the appropriate appellate authority. Revenue/State's Argument: The judgment does not record any specific argument from the respondents regarding the withdrawal of the writ petition or the petitioner's intention to file an appeal before the Tribunal.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:27132-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5101/2026 URN: CW / 11155U / 2026 M/s Dev Mohan And Brothers, Having Its Office At Tonk Road, Bajriya, Sawai Madhopur, Rajasthan, 322001, Through Its Proprietor Shri Padam Nabh Khatri, S/o Shri Jankilal Khatri, Aged About 68 Years, R/o 7, Tonk Road, Bajaria, Sawai Madhopur ----Petitioner Versus
State Of Rajasthan, Through Joint Secretary (Tax), Finance Department (Tax Division), 1St Floor, Main Building, Government Secretariat, Jaipur
Union Of India, Through Revenue Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110001
Commissioner, Commercial Taxes Department, Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur 302005
Assistant Commissioner Of State Tax, Commercial Taxes Department, Ward-1, Circle, Sawai Madhopur, Commercial Taxes Department, Sawai Madhopur 322001
Joint Commissioner (Appeals), Commercial Taxes Department, Bharatpur, Rajasthan ----Respondents For Petitioner(s) : Mr. Gunjan Pathak, Adv. Mr. Kanishk Singhal, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG Ms. Chelsi Yadav, Adv. HON'BLE MR. JUSTICE ARUN MONGA HON
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