M/S Kavita Metals vs. Department Of Commercial Taxes
Held
The Court acknowledged the petitioner's grievance regarding the non-functional status of the GST Tribunal. However, the petitioner's counsel chose not to press the petitions, seeking liberty to avail the remedy of appeal before the Tribunal once it becomes functional. The Court disposed of the petitions as 'not pressed' with the liberty granted. Crucially, the Court provided a significant concession: if the petitioner files an appeal within three months from the date of the Tribunal's constitution, it shall be considered to have been filed within the limitation period. Furthermore, the petitioner is at liberty to request an early disposal of the appeal, which shall be considered in accordance with law. The Court did not decide on the merits of the original grievances, as the petitions were withdrawn.
Facts
The petitioner, M/s Kavita Metals, represented by its proprietor Phoowati Choudhary, filed multiple writ petitions before the Rajasthan High Court, Bench at Jaipur. The petitions challenged actions or orders passed by the Department of Commercial Taxes and other State and Union of India authorities. The specific tax periods and amounts in dispute are not detailed in the judgment. The procedural history indicates that the learned counsel for the petitioner, after arguing at length, decided not to press the petitions. A significant grievance raised by the petitioner was the non-functionality of the Goods and Service Tax Tribunal (GSTT) since the implementation of GST in 2017, leaving them without a forum for appeal.
Key Issues
1. Whether the petitioner is remediless due to the non-functional status of the Goods and Service Tax Tribunal, preventing them from availing their statutory appellate remedy? (Question of law). The petitioner argued that the non-operational GSTT has effectively denied them access to justice and the appellate process. The respondents' arguments are not recorded in the judgment. The court had to decide if the petitioner's inability to approach the Tribunal constituted a denial of remedy and what course of action should be taken in light of this situation.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:41631-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11850/2025 M/s Kavita Metals, Having Address At C-8, Mannu Vihar, Jaipur, Rajasthan. Represented Herein Through Its Proprietor Phoowati Choudhary Aged About 47 Years, R/o E-166 G, Near Shiv Park, Ward No. 5, Jaipur, Rajasthan, 302039. ----Petitioner Versus
Department Of Commercial Taxes, Through Its Commis- sioner, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur, 302004. 2. State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur 302004
Union Of India, Through Commissioner Of Global Excise And Cgst, Ncrb Statue Circle, Jpr-I ----Respondents D.B. Civil Writ Petition No. 11883/2025 M/s Kavita Metals, Having Address At C-8, Mannu Vihar, Jaipur Represented Herein Through Its Proprietor Phoowati Choudhary Aged About 47 Years, R/o E-166 G, Near Shiv Park, Ward No. 5, Jaipur, Rajasthan, 302039. ----Petitioner Versus
Department Of Commercial Taxes, Through Its Commis- sioner, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur, 302004. 2. State Of Rajasthan, Throu
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