M/S Gyanendra Singh Chhapra vs. State Of Rajasthan

CW/16344/2023HC RajasthanGSTCNR RJHC02077888202322 January 2024Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA4 pages

AI SummaryRemanded

Facts

The petitioners, M/s Gopala Mines And Minerals Private Limited and M/s Gyanendra Singh Chhapra, filed writ petitions before the Rajasthan High Court. Their appeals, previously filed before the Appellate Authority/Special Commissioner, Commercial Tax Department, were dismissed as being barred by limitation. The petitioners sought to challenge these dismissal orders. The tax periods and specific amounts in dispute are not detailed in the judgment. The procedural history involves the dismissal of appeals by the Appellate Authority, leading to the present writ petitions.

Held

The Court held that, in view of the notification dated 02.11.2023 allowing revival of time-barred appeals subject to certain conditions, and considering the precedent set by this Court in similar cases (M/s Balajee Bharat Gas Gramin Vitrak and M/s Shekhawati Enterprises), the writ petitions should be disposed of. The Court did not comment on the merits of the original appeals or the specific reasons for their dismissal as time-barred. The reasoning was based on the existence of a mechanism for revival and the Court's previous approach in similar situations. The operative direction was to grant liberty to the respective petitioners to move an appropriate application for the revival of their appeals in terms of the aforementioned notification.

Key Issues

1. Whether the petitioners are entitled to revival of their time-barred appeals before the Appellate Authority, given the issuance of a notification allowing revival of such appeals subject to certain conditions? Petitioner's contention: The petitioners argued that a notification dated 02.11.2023, issued by the Central Board of Indirect Taxes and Customs, allows for the revival of time-barred appeals. They relied on previous orders of this Court in similar matters, specifically M/s Balajee Bharat Gas Gramin Vitrak Versus The Assistant Commissioner & Others (D.B. Civil Writ Petition No. 16972/2023) and M/s Shekhawati Enterprises Versus Joint Commissioner (D.B. Civil Writ Petition No. 14895/2023), where similar petitions were disposed of by granting liberty to the petitioners to move appropriate applications for revival. Revenue's contention: The judgment does not record any specific arguments made by the respondents (State of Rajasthan, Union of India, and the Appellate Authority).

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:3653-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR 1. D.B. Civil Writ Petition No. 16270/2023 M/s Gopala Mines And Minerals Private Limited, Chinawara, Pahari- 321204 Bharatpur Through It’s Director And Authorise Signatrory Mr. Arjun Singh Bhadana, S/o Sh. Avtar Singh Bhadana Aged About 36 Years, R/o House No.-1 Village Anangpur, Tilpat Faridabad - (121003), (Haryana) ----Petitioner Versus 1. State Of Rajasthan, Through The Assistant Commissioner, State Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan 2. The Appellate Authority/Special Commissioner, Commercial Tax Department, Near Bijli Ghar, Bharatpur - 321001 3. Union Of India, Through The Principal Commissioner CGST Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur 302005 ----Respondents 2. D.B. Civil Writ Petition No. 16344/2023 M/s Gyanendra Singh Chhapra, Pahari-321204 Bharatpur Through It’s Propriter Mr. Gyanendra Singh, S/o Sh. Munshi Ram Aged About 64 Years, R/o 585, V.P.O Rajokari Village, South West Delhi- (110038), (Delhi) ----Petitioner Versus 1. State Of Rajasthan, Through The Assistant Commissioner, State Tax, Ward-III, Circle-A HQ- Deeg, Bharatpur, Rajasthan 2. The Appellate Authority/Special Commissioner, Commercial Tax Department, Near Bijli Ghar, Bharatpur - 321001 3. Union Of India, Through The Principal Commissioner CGST Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur- 302005 ----Respondents Connected With 3. D.B. Civil Writ Petition No. 16156/2023 M/s Gyanendra Singh, Chhapra, Pahari-321204 Bharatpur Through It’s Propriter Mr. Gyanendra Singh, S/o Sh. Munshi Ram Aged About 64 Years, R/o 585, V.P.O. Rajokari Village, South West Delhi- (110038), (Delhi) ----Petitioner Versus [2024:RJ-JP:3653-DB] (2 of 4) [CW-16270/2023] 1. State Of Rajasthan, Through The Assistant Commissioner, State Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan 2. The Appellate Authority/Special Commissioner, Commercial Tax Department, Near Bijli Ghar, Bharatpur - 321001 3. Union Of India, Through The Principal Commissioner CGST Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur 302005 ----Respondents 4. D.B. Civil Writ Petition No. 16277/2023 M/s Gyanendra Singh, Chhapra, Pahari-321204 Bharatpur Through It’s Propriter Mr. Gyanendra Singh, S/o Sh. Munshi Ram Aged About 64 Years, R/o 585, V.P.O. Rajokari Village, South West Delhi- (110038), (Delhi) ----Petitioner Versus 1. State Of Rajasthan, Through The Assistant Commissioner, State Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan 2. The Appellate Authority/Special Commissioner, Commercial Tax Department, Near Bijli Ghar, Bharatpur- 321001 3. Union Of India, Through The Principal Commissioner CGST Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur- 302005 ----Respondents 5. D.B. Civil Writ Petition No. 16271/2023 M/s Gopala Mines And Minerals Private Limited, Chinawara, Pahari- 321204 Bharatpur Through It’s Director And Authorise Signatory Mr. Arjun Singh Bhadana, S/o Sh. Avtar Singh Bhadana Aged About 36 Years, R/o House No.-1 Village Anangpur, Tilpat Faridabad - (121003), (Haryana) ----Petitioner Versus 1. State Of Rajasthan, Through The Assistant Commissioner, State Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan 2. The Appellate Authority/Special Commissioner, Commercial Tax Department, Near Bijli Ghar, Bharatpur-321001 3. Union Of India, Through The Principal Commissioner CGST Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur- 302005 ----Respondents [2024:RJ-JP:3653-DB] (3 of 4) [CW-16270/2023] For Petitioner(s) : Mr. Ravi Gupta, Advocate For Respondent(s) : Mr. Umang Gupta, Advocate with Ms. Aditi Khandelwal, Advocate Mr. Kinshuk Jain, Advocate with Mr. Saurabh Gupta, Advocate Mr. Raghav Sharma, Advocate for Mr. Ajay Shukla, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA

Judgment / Order 22/01/2024 Heard. We find that these writ petitions have been filed as the appeals filed by the petitioners was dismissed as barred by limitation. Though, the maximum period allowed under the law to condone the delay could not be availed by the petitioners, learned counsel for the petitioners brings to the notice of this Court an order dated 17.11.2023 passed by this Court in the case of M/s Balajee Bharat Gas Gramin Vitrak Versus The Assistant Commissioner & Others (D.B. Civil Writ Petition No. 16972/2023) and order dated 18.12.2023 passed by the Division Bench of this Court in case of M/s Shekhawati Enterprises Versus Joint Commissioner (D.B. Civil Writ Petition No. 14895/2023), wherein, taking into consideration that a notification has been issued on 02.11.2023 allowing revival of time barred appeals, subject to fulfillment of certain conditions stated therein, writ petitions have been disposed off giving liberty to the petitioners to move an appropriate application for revival of the appeal.

[2024:RJ-JP:3653-DB] (4 of 4) [CW-16270/2023] In view of the above, without commenting upon the merits, we are inclined to dispose off these petitions with liberty to the respective petitioners to move an appropriate application for revival of the appeals in terms of notification dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs. Writ petitions are accordingly disposed off. A copy of this order be placed on record of each writ petitions. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /11 to 14 & 86

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.