M/S Arg Electricals Private LTD. vs. Commissioner (Appeals), CGST And Central Excise Jodhpur
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The petitioner, M/s Arg Electricals Private Ltd., filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents included the Commissioner (Appeals), CGST and Central Excise, Jodhpur, the Additional Commissioner, Central Goods and Service Tax, Udaipur, and the Central Board of Indirect Taxes and Customs. The petitioner was represented by its authorized signatory. No one appeared for the petitioner during the hearing. The respondent's counsel submitted that the controversy was covered by a previous Division Bench judgment in M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. The respondent's counsel also stated that the Tribunal had not yet been constituted, and the process was ongoing. The petitioner's counsel agreed to dispose of the petition under these circumstances.
Held
The Court held that the present petition should be disposed of in light of the judgment in M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. The Court directed that if the petitioner makes the payment as per the provisions contained in Sub-section (8) of Section 112 of the Act, further proceedings for recovery of the balance amount shall not be drawn. This is provided that the petitioner avails the statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal. The Court disposed of the petition with these directions and also disposed of any pending applications.
Key Issues
1. Whether the present writ petition should be kept pending in light of the non-constitution of the Tribunal, or if it should be disposed of with appropriate protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, allowing the petitioner to file an appeal within a stipulated period from the Tribunal's constitution? Petitioner's Arguments: The petitioner agreed to the disposal of the petition on the condition proposed by the respondents, which involved making payment as per Section 112(8) of the Act and being protected from recovery of the balance amount, with liberty to file an appeal upon the Tribunal's constitution. Respondent's Arguments: The respondent argued that the Tribunal had not been constituted, and the process was ongoing. Therefore, 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. Reliance was placed on a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division).
Sections Cited
Section 112(8)
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Cause title — parties, addresses and appearances
Order 01/04/2024
Learned counsel for the respondent fairly submits that the controversy involved in the present petition is squarely covered by the judgment rendered by a Division Bench of this Court in the matter of M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. (D.B. Civil Writ Petition No.1115/2024), decided on 15.02.2024. Learned counsel submits that the present petition may be disposed of in light of M/s Shree Dev Narayan Marble (supra).
[2024:RJ-JD:14505-DB] (2 of 2) [CW-7130/2022]
1 The order dated 15.02.2024 reads as follows:- “Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.
At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short 'the Act'), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division).
Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.
Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section(8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.”
In light of the aforesaid submission made by learned counsel for the respondent, the present petition is disposed of in light of and with the similar direction as given in the case of M/s Shree Dev Narayan Marble (supra). All pending applications, if any, stand disposed of. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 142-Sudheer/-
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.