Rudrani Electro Engraving PVT LTD. vs. Union Of INDIA

CW/5958/2019HC RajasthanGSTCNR RJHC02027436201908 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryRemanded

Facts

The petitioner, Rudrani Electro Engraving Pvt Ltd., filed a writ petition before the Rajasthan High Court challenging an unspecified order or action by the revenue authorities concerning GST. On March 29, 2019, the Court issued a notice and directed the respondents to provisionally entertain the petitioner's GST TRAN-1 and other returns, either through the portal or manually. The petitioner subsequently filed GST TRAN-1 in compliance with this interim order. The present order indicates that the learned counsel for the petitioner has no instructions regarding the latest status of the matter.

Held

The Court noted that the petitioner had filed GST TRAN-1 in compliance with the interim order dated March 29, 2019. However, the learned counsel for the petitioner stated they had no instructions regarding the latest status of the matter. Consequently, the Court disposed of the writ petition with liberty granted to the petitioner to move an application for revival of the petition in case the cause of action still survives. The Court did not delve into the merits of the original challenge or the substantive compliance with the interim order beyond acknowledging the filing of TRAN-1.

Key Issues

1. Whether the respondents are obligated to provisionally entertain the petitioner's GST TRAN-1 and other returns, either by way of opening the portal or manually, in light of the interim order dated March 29, 2019? Petitioner's Contention: The petitioner relies on the interim order passed by the Court on March 29, 2019, which explicitly directed the respondents to provisionally entertain their GST TRAN-1 and other returns. The petitioner has complied with this order by filing GST TRAN-1. Respondents' Contention: The judgment does not record any specific arguments or contentions from the respondents. However, the interim order was directed towards them, implying they were expected to comply with the provisional entertainment of returns.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:28450-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5958/2019 Rudrani Electro Engraving Pvt Ltd., Having Its Registered Office At 408, Glaxy Plaza, Central Spine, Vidhyadhar Nagar, Jaipur Through Its Authorised Signatory Mr. Virendra Kumar Nagpal S/o Banwari Lal Nagpal, Aged About 52 Years R/o F-211-212 Hanumant Tower Central Spine, Vidhyadhar Nagar, Jaipur. ----Petitioner Versus 1. Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi - 110 001 Through Joint Secretary (Revenue) 2. Commissioner, CGST And Central Excise, N.C.R. Building, Statue Circle, C-Scheme, Jaipur - 302005 3. Deputy Commissioner, CGST And Central Excise, N.C.R. Building, Statue Circle, C-Scheme, Jaipur - 302005 4. GST Council, Through Its Chairperson Union Finance Minister, Ministry Of Finance, North Block, New Delhi - 110 001 5. Goods And Service Tax Network, Having Its Office At East Wing, 4Th Floor, World Mark-1, Aerocity, New Delhi 110037 Through Assistant Manager (Legal) ----Respondents For Petitioner(s) : Mr.Wilson Joy on behalf of Mr.Sanjay Jhanwar, Sr.Adv. For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order 08/07/2024

On 29.03.2019 following order was passed:- ‘Issue notice. Learned counsel for the petitioner may supply copy of the writ petition in the office of Mr.R.D.Rastogi, learned Additional

[2024:RJ-JP:28450-DB] (2 of 2) [CW-5958/2019] Solicitor General, Mr.R.B.Mathur and Mr.Siddharth Ranka for respondents. Their names be shown in the cause list. They may file reply within four weeks. In the meanwhile, the respondents are directed to provisionally entertain the GST TRAN- 1 and other returns of the petitioner either by way of opening the portal or manually.’

From the pleadings, it is forthcoming that in compliance of the interim order, the petitioner filed GST TRAN-1. 3. Learned counsel for the petitioner has got no instructions with regard to the latest status.

The writ petition is disposed of with the liberty to the petitioner to move an application for revival of the petition in case cause of action still survives.

(ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Monika/Aarzoo/37

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.