M/S D R Enterprises vs. Union Of INDIA
Held
The Court quashed and set aside the order dated 25.11.2024 passed in appeal No. 1095(AK)CGST/IPR/2024 and the consequent demand raised by the order dated 06.02.2025. The reasoning for this decision is not detailed in the provided text, but it appears to stem from an agreement between the learned counsels for the respective parties. The Court remanded the matter back to the appellate authority. The appellate authority is directed to decide the matter afresh, providing an opportunity for a personal hearing to the petitioner through any permissible mode. The operative direction is the quashing of the impugned orders and the remand for fresh adjudication with a specific procedural safeguard.
Facts
The petitioner, M/s D R Enterprises, has filed two civil writ petitions before the Rajasthan High Court. The petitions challenge an order dated 25.11.2024 passed in appeal No. 1095(AK)CGST/IPR/2024 and a consequent demand raised by an order dated 06.02.2025. The respondents include various authorities from the Union of India and the State of Rajasthan, specifically the Joint Commissioner (Appeals) CGST, the Assistant Commissioner CGST, and the Chief Commissioner of Commercial Tax Department. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history involves an appeal before the Joint Commissioner (Appeals) and subsequent demand orders, which are now under challenge.
Key Issues
1. Whether the order dated 25.11.2024 passed in appeal No. 1095(AK)CGST/IPR/2024 and the consequent demand raised by the order dated 06.02.2025 are liable to be quashed and set aside? The petitioner argued that these orders should be set aside. The respondents' arguments are not explicitly recorded in the judgment. The court had to decide on the validity of the appellate order and the consequential demand. The core of the dispute revolves around the procedural fairness and substantive correctness of the orders passed by the revenue authorities. The petitioner sought relief from these adverse orders. The court's decision would hinge on whether the petitioner's grievances were valid and if the authorities had followed due process and acted within their legal powers.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:39659-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4650/2025 M/s D R Enterprises, In Front Of Lawaniya Palave, Near Police Line, Saipau Road, Village Mehmadpur, Dholpur, Rajasthan- 328001 Through Its Partner Mr. Raj Kumar Garg, S/o Shri Data Ram Garg, Aged About 54 Years, Garg Automobiles, Near, Gulab Bag, G.T. Road, Dholpur Rajasthan-328001. ----Petitioner Versus
Union Of India, Through The Joint Commissioner (Appeals) Cgst, Ncrb, Statue Circle, Jaipur-302005 (Raj).
The Assistant Commissioner Cgst Division F, In Front Of Ghana Gate, Jawahar Nagar, Bharatpur, Rajasthan
State Of Rajasthan, Through Chief Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur-302004. 4. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. ----Respondents Connected With D.B. Civil Writ Petition No. 4662/2025 M/s D R Enterprises, In Front Of Lawaniya Palave, Near Police Line, Saipau Road, Village Mehmadpur, Dholpur, Rajasthan- 328001 Through Its Partner Mr. Raj Kumar Garg S/o Shri Data Ram Garg, Aged About 54 Years, Garg Automobiles, Near Gulab Bag, G.t. Road,
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