M/S Motisons Jewellers LTD. vs. Chief Commissioner Central Goods And Service Tax

CW/533/2023HC RajasthanGSTCNR RJHC02104152202202 December 2024Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS2 pages

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Held

The Court held that given the non-constitution of the Tribunal and the ongoing process for its establishment, it was not inclined to keep the writ petition pending. The Court referred to Section 112(8) of the Central Goods and Service Tax Act, 2017, which likely deals with pre-deposit requirements for appeals. The Court directed that if the petitioner makes the payment as stipulated in Section 112(8) of the CGST Act, 2017, further proceedings for the recovery of the balance amount shall not be drawn. This relief is contingent upon the petitioner availing the statutory remedy of appeal within three months from the date of the constitution of the Tribunal. The Court disposed of the petition with these directions.

Facts

M/s Motisons Jewellers Ltd. (the petitioner) filed a writ petition before the Rajasthan High Court at Jaipur. The petitioner had exhausted its remedies up to the first appellate authority and approached the High Court due to the non-functional status of the GST Tribunal. The respondents are various authorities of the Central Goods and Service Tax. The petitioner highlighted that similar petitions with identical issues had been disposed of by the High Court. The respondents sought time to seek instructions. The Court noted that the Tribunal was not yet constituted.

Key Issues

1. Whether the High Court should entertain a writ petition when the statutory appellate tribunal is non-functional, and the petitioner has exhausted remedies up to the first appellate authority? 2. What protection can be granted to the petitioner in light of the non-constitution of the Tribunal and the pendency of proceedings? Petitioner's Contention: The petitioner argued that due to the non-functional Tribunal, the writ petition is maintainable. They relied on previous orders of the High Court disposing of similar petitions. Respondent's Contention: The respondents initially sought time to seek instructions. Subsequently, the Court proceeded to dispose of the petition.

Sections Cited

Section 112(8)

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Cause title — parties, addresses and appearances

[2024:RJ-JP:49499-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 533/2023 M/s Motisons Jewellers Ltd., 270-272, Johri Bazar, Jaipur Thorugh Its Authorized Signatory Nirmal Gangwal S/o Sh. D.c. Jain ----Petitioner Versus 1. Chief Commissioner Central Goods And Service Tax, Ncrb, Statue Circle, Jaipur. 2. Commissioner (Appeal), Central Excise And Cgst, Jaipur. 3. Assistant Commissioner, Central Goods And Service Tax, Division-D, Sector-10, Vidhyadhar Nagar, Jaipur. ----Respondents For Petitioner(s) : Ms. Paridhi Jain & Mr. Nikhi Sharma for Mr. Pankaj Ghiya For Respondent(s) : Mr. Kinshuk Jain and Mr. Sourabh Jain for CGST HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS

Order 02/12/2024

Heard.

Mr. Sourabh Jain, learned counsel appears under instructions from Mr. Kinshuk Jain on behalf of the respondents.

Learned counsel for the petitioner submits that as the Tribunal is not functional, petitioner has filed this petition after having exhausted its remedy upto the first appellate authority. Learned counsel for the petitioner would further submit that petitions involving identi

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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.