M/S B.R. Construction Company vs. Additional Director
Original PDF →Facts
The petitioner, M/s B.r. Construction Company, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were officials from the Directorate of Goods and Services Tax Intelligence and the Assistant Commissioner, CGST Udaipur. The writ petition was filed challenging an order or action by these authorities. During the pendency of the writ petition, an adjudication order was passed by the revenue authorities. The petitioner's counsel informed the Court about this development.
Held
The Court noted that an adjudication order had been passed during the pendency of the writ petition. Consequently, the Court disposed of the writ petition. The petitioner was granted liberty to avail remedies in accordance with law to challenge the said adjudication order. The Court did not delve into the merits of the original grievance raised in the writ petition, nor did it make any findings on the validity of the adjudication order itself. The primary decision was to allow the petitioner to pursue the statutory remedy against the newly passed adjudication order.
Key Issues
1. Whether the writ petition is maintainable in light of the subsequent passing of an adjudication order by the revenue authorities, considering the petitioner's right to avail alternative remedies. Petitioner's Contention: The petitioner, through its counsel, submitted that an adjudication order has been passed during the pendency of the writ petition. Revenue's Contention: The judgment does not record any specific arguments from the revenue respondents regarding the maintainability of the writ petition or the implications of the adjudication order. The revenue was represented by counsel, but their arguments on this specific issue are not detailed.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:5428-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2086/2021 M/s B.r. Construction Company, Bissau, Jhunjhunu, Rajasthan, 331027 Through Its Proprietor Mr. Piyush Pareek, Son Of Mr. Hari Kishan Pareek, Aged 36 Years, R/o Ward No. 16, Village Bissau, Near Br Public School, Jhunjhunu, Rajasthan 331027 ----Petitioner Versus
Additional Director, Directorate Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojini Marg, C- Scheme, Jaipur 302001
Senior Intelligence Officer, Directorate Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojini Marg, C-Scheme, Jaipur 302001
Assistant Commissioner, Division B, C.e And Cgst Udaipur, 142-B, Hiran Magri, Sector-11 Udaipur (Raj.) 313001 ----Respondents For Petitioner(s) : Mr. Jatin Harjai with Mr. Mohit Soni For Respondent(s) : Mr. Rahul Lodha Mr. Ayush Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 01/02/2024 Learned counsel for the petitioner submits that during the pendency of petition, adjudication order has been passed. The petition is disposed of with liberty to petitioner to avail remedies in accordance with law to challenge the adjudication. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Himanshu/Chandan/21
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.