Dhansar Engineering Company PVT. LTD. vs. The Union Of INDIA
Held
The Court decided to dispose of the writ petition with a specific direction. It held that the petitioner should make payment as per the provisions of Sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017. Upon compliance with this condition, further proceedings for the recovery of the balance amount shall not be drawn. The Court further directed that the petitioner would be at liberty to avail the statutory remedy of appeal within a period of three months from the date the GST Tribunal is constituted. The Court did not expressly leave any issue undecided, but the underlying merits of the petitioner's case were not adjudicated upon.
Facts
The petitioner, Dhansar Engineering Company Pvt. Ltd., filed a writ petition before the Rajasthan High Court at Jodhpur. The petition was filed against the Union of India and various GST authorities, including the Additional Commissioner (Appeals) and the Assistant Commissioner. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than it was listed for admission and disposed of with the consent of the parties.
Key Issues
1. Whether the writ petition should be entertained and kept pending in light of the ongoing process for the constitution of the GST Tribunal, as per Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017. Petitioner's Argument: The petitioner sought relief from the High Court. The judgment does not explicitly record the petitioner's arguments beyond their initial filing of the writ petition. Respondent's Argument: The respondent submitted that the Tribunal is not yet constituted, and the process is ongoing. They argued that the petition should not be kept pending but disposed of with protection under Section 112(8) of the Act, allowing the petitioner to file an appeal within a stipulated period from the Tribunal's constitution. They relied on a circular dated 23.03.2020 issued by the Government of Rajasthan Finance Department (Tax Division).
Sections Cited
Section 112(8)
AI-generated summary — verify with the full judgment below
[2024:RJ-JD:31537-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3930/2024 Dhansar Engineering Company Pvt. Ltd., Through Samit Choudhary Authorized Signatory C/o Shakti Tyres, Room No.103, Indraprasth Complex, Gurudwara Road, Shastri Circle, Udaipur 313001 (Rajasthan) ----Petitioner Versus
The Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 110001
The GST Council, Through The Chairman, Secretariat, 5th Floor, Tower IInd, Jeevan Bharati Building, Janpath Road, Cannaught Palace, New Delhi - 110001. 3. The Additional Commissioner (Appeals), Central Goods And Services Tax And Central Excise, Jodhpur, G-105, New Industrial Area, Jodhpur - 342003. 4. The Assistant Commissioner, Cgst And Central Excise Commisssionerate, 142-B, Hiran Magri, Sector 11, Udaipur - 313002
The Superintendent, CGST Range-Ist, Division-A, Udaipur, 142-B, Hiran Magri, Sector 11, Udaipur - 313002. ----Respondents For Petitioner(s) : Mr. Prahlad Singh For Respondent(s) : Mr. Kuldeep Vaishnav HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MADAN GOPAL VYAS Order 30/07/2024 Though
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