Sh. Deepanshu Agarwal S/O Mahendra Kumar Gupta vs. Additional Commissioner
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The petitioner, Sh. Deepanshu Agarwal, proprietor of M/s Atcg India, filed a writ petition challenging orders dated 12.11.2020/13.11.2020 and 16.04.2020. A primary grievance was the non-functional status of the Goods and Service Tax Tribunal (GSTT) since the implementation of GST in 2017, leaving the petitioner without a remedy. The petitioner relied on a previous order of the High Court in D.B. Civil Writ Petition No.1113/2024, which addressed a similar issue concerning the non-constitution of the Tribunal. The respondents acknowledged the Tribunal's non-constitution and the ongoing process for its establishment.
Held
The Court disposed of the writ petition in terms similar to the order passed in D.B. Civil Writ Petition No.1113/2024. The petitioner was directed to comply with the pre-deposit requirements as per Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, within six weeks from the date of the order. This compliance would prevent further recovery proceedings for the balance amount. The Court held that in the event the petitioner files an appeal within three months from the date of the constitution of the Tribunal, it shall be considered to have been filed within the limitation period. The petitioner was granted liberty to request an early disposal of the appeal, which would be considered in accordance with law. The reasoning was based on the acknowledgment that the Tribunal was not functional, necessitating a pragmatic approach to allow the petitioner to pursue their statutory remedy.
Key Issues
1. Whether the petitioner is remediless due to the non-functional status of the Goods and Service Tax Tribunal, and if so, what interim protection or directions are warranted, particularly in light of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017? The petitioner argued that the non-constitution of the GST Tribunal since 2017 has rendered statutory remedies unavailable, causing prejudice. They relied on a previous High Court order that allowed for the disposal of a similar writ petition with specific directions regarding pre-deposit and the filing of an appeal upon the Tribunal's constitution. The petitioner agreed to the disposal of the present petition on similar terms. The respondents, represented by learned counsel, submitted that the Tribunal had not yet been constituted and the process was ongoing. They supported the disposal of the petition with appropriate protection under Section 112(8) of the Act, allowing the petitioner to file an appeal within a stipulated period from the Tribunal's constitution, referencing a circular dated 23.03.2020.
Sections Cited
Section 112(8)
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Cause title — parties, addresses and appearances
Order 27/03/2025
The writ petition is filed seeking quashing of impugned orders dated 12.11.2020/13.11.2020 & 16.04.2020. 2. One of the grievance raised is that the petitioner has been left remediless as the Goods and Service Tax Tribunal (for short ‘the tribunal’) is not functional till date inspite of implementation of the GST in 2017. 3. Learned counsel for the petitioner relies upon order dated 15.02.2024 passed by this Court while disposing of D.B. Civil Writ Petition No.1113/2024 with the following directions:-
[2025:RJ-JP:14188-DB] (2 of 3) [CW-9521/2021] “Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, the petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short ‘the Act’), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division).
Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.
Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section (8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.”
[2025:RJ-JP:14188-DB] (3 of 3) [CW-9521/2021]
The petition is disposed of in the same terms. The petitioner shall comply with the requisite of pre-deposit for filing appeal within six weeks from today.
Considering that as on date the tribunal is not functional, in the eventuality of the petitioner filing an appeal within three months from the date of constitution of the tribunal, the same shall be considered to have been filed within limitation. Thereafter, the petitioner shall be at liberty to make a request for early disposal of the appeal and the same shall be considered in accordance with law. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Deepa/40
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.