M/S. Suresh Iron Store vs. Union Of INDIA
Held
The Court disposed of the writ petition with a specific direction. The finding is that the petitioner should be allowed to avail the statutory remedy of appeal once the Tribunal is constituted. The reasoning is based on the respondents' submission regarding the non-constitution of the Tribunal and the availability of protection under Section 112(8) of the Act. The ratio decidendi is that in the absence of a functional Tribunal, a petitioner should be granted a reasonable period to file an appeal after its constitution, provided they comply with the pre-deposit requirements. The operative direction is that if the petitioner makes the payment as per Section 112(8) of the Act, further recovery proceedings for the balance amount shall not be initiated, provided the petitioner files their statutory appeal within three months from the date the Tribunal is constituted. No issue was expressly left undecided.
Facts
The petitioner, M/s. Suresh Iron Store, through its proprietor, filed a writ petition before the Rajasthan High Court at Jaipur. The petition was filed against the Union of India and various state GST authorities. The specific order or action under challenge and the tax period(s) are not explicitly detailed in the provided text. However, the procedural history indicates that the matter was listed for admission but was disposed of finally with the consent of the parties. The core of the discussion revolved around the non-constitution of the GST Tribunal and the petitioner's right to appeal.
Key Issues
1. Whether the writ petition should be kept pending in light of the ongoing process for the constitution of the GST Tribunal, or if it should be disposed of with appropriate protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner agreed to the disposal of the petition on the condition proposed by the respondents. Respondents' Argument: The respondents submitted that the Tribunal has not yet been constituted, and the process is ongoing. They argued that the petition should not be kept pending but disposed of with liberty to the petitioner to file an appeal within a stipulated period from the date the Tribunal is constituted, relying 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-JP:31617-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2510/2024 M/s. Suresh Iron Store, E-210, Road No. 9E, Vki Area, Jaipur Through Its Proprietor Shri Suresh Kumar Nariyani S/o Shri Jhammu Mal Nariyani ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi
The Chief Commissioner State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
Additional Commissioner (Appeals), Central Goods And Service Tax, Jaipur
Assistant Commissioner Cgst Division-A, Jaipur
Commercial Tax Officer, Commercial Tax Department, Jhalawar ----Respondents For Petitioner(s) : Ms. Paridhi Jain & Mr. Mayank Vyas For Respondent(s) : Mr. Sandeep Taneja, AAG Mr. Sandeep Pathak & Ms. Jaya Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 26/07/2024
Ms. Paridhi Jain and Mr. Mayank Vyas learned counsel appearing on behalf of Mr. Pankaj Ghiya, counsel for the petitioner.
Mr. Sandeep Pathak, learned counsel appearing for respondent Nos.1, 3, 4 & 5. 3. Mr. Sandeep Taneja, learned Additional Advocate General appearing for r
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