M/S Amrit Agro, Proprietor, Surendar Kumar vs. State Of Rajasthan
Held
The Court acknowledged that the petitioner has a statutory remedy of appeal before the GST Tribunal under the Central Goods and Services Tax Act, 2017. However, it noted that the Tribunal has not yet been constituted. Considering the factual aspects that require examination to decide the issue, the Court decided to relegate the petitioner to their statutory remedy. The petitioner is directed to avail the appeal before the Tribunal within three months from the date of its constitution. If an appeal is filed within this period, it shall be considered on its merits. The Court did not decide the substantive merits of the penalty imposed.
Facts
The petitioner, M/s Amrit Agro, filed a writ petition before the Rajasthan High Court challenging an order passed by the First Appellate Authority. This order had dismissed the petitioner's appeal against a penalty imposed for the alleged transit of goods without a valid E-Way Bill. The penalty was levied on the premise that the goods were not supplied as per the E-Way Bill. The petitioner sought relief from the High Court. The judgment does not specify the tax period or the exact amount of penalty in dispute.
Key Issues
1. Whether the petitioner has an alternative statutory remedy of appeal before the GST Tribunal, and if so, what is the course of action given the Tribunal's non-constitution? (Question of law and procedure) Petitioner's contention: The petitioner approached the High Court due to the non-constitution of the GST Tribunal, which is the designated appellate forum. They argued that the High Court should entertain the writ petition given the lack of an effective alternative remedy. Revenue's contention: The respondents likely argued that the petitioner has a statutory remedy of appeal before the Tribunal and that the High Court should not interfere with the appellate process. However, the judgment does not explicitly record their arguments regarding the non-constitution of the Tribunal.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:46836-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17355/2023 M/s Amrit Agro, Proprietor, Surendar Kumar, Shop No. 10, Kardhani Anklev 80, Gokulpura, Kalwar Road, Jaipur, Rajasthan - 332012 Through Its Proprietor Mr. Surendar Kumar S/o Mr. Ram Singh Age About 32 Years, R/o Dheerwas Bara, Dhirwas, Churu, Rajasthan - 331302. ----Petitioner Versus
State Of Rajasthan, Through The Deputy Commissioner, State Tax, Ward-1, Circle-B, Bikaner.
Union Of India, Through The Principal Commissioner Cgst And Central Excise Commissionerate, Ncrb, Statue Circle, C-Scheme, Jaipur. ----Respondents For Petitioner(s) : Mr.Ravi Gupta For Respondent(s) : Mr.Sandeep Pathak Mr.Sandeep Taneja, AAG with Mr.Nishant Sarraf HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 13/11/2024
This petition is filed against order of the First Appellate Authority dismissing the appeal challenging the levy of penalty on transit of goods not allegedly supplied by E-Way Bill.
The petitioner has a remedy of appeal before the Tribunal, however, the Tribunal under the Central Goods and Service Tax Act, 2017 has not been consti
The judgment continues below.
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