M/S. Kansara Modler Limited vs. Union Of INDIA

CW/1155/2021HC RajasthanGSTCNR RJHC01004025202127 September 2023Bench: VIJAY BISHNOI,YOGENDRA KUMAR PUROHIT2 pages

AI SummaryRemanded

Held

The Court noted that the petitioner's claim had not yet been decided by the revenue authorities. Consequently, the Court directed the petitioner to file a detailed representation, covering both factual and legal aspects, to the Commissioner, New Custom House, New Delhi (Respondent No. 3) within ten days. The Court further ordered that this representation would be considered, and a decision would be taken thereon within six weeks from the date of filing. The decision taken by the Commissioner was to be communicated to the petitioner forthwith. If the petitioner's claim was accepted, the refund of duty was to be made within four weeks from the date of that decision. The Court did not decide on the merits of the petitioner's claim, as it was remanding the matter for adjudication.

Facts

M/s. Kansara Modler Limited (the petitioner) filed a writ petition before the Rajasthan High Court at Jodhpur. The petition was against the Union of India and the Commissioner of CGST, Jodhpur, and the Commissioner, New Custom House, New Delhi. The petitioner's claim, as presented to the court, had not yet been decided by the revenue authorities, either accepted or rejected. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the petitioner approached the High Court directly via a writ petition.

Key Issues

1. Whether the petitioner's claim, as presented to the revenue authorities, has been decided upon. 2. What is the appropriate course of action for the High Court when a petitioner's claim has not been adjudicated by the respondent authorities? Petitioner's Contention: The petitioner argued that their claim had not been decided by the revenue authorities. They sought a direction from the High Court for adjudication of their claim. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the respondents. The court's order suggests that the revenue authorities had not yet taken a decision on the petitioner's claim.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JD:31846-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1155/2021 M/s. Kansara Modler Limited, Regd. Office A-41(B), M.i.a., Phase Secondary, Basni, Jodhpur 342005 India Through Ram Ratan Kansara S/o Ram Das Kansara, Director. ----Petitioner Versus 1. Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. The Commissioner Of Cgst, G-105, New Basni Industrial Area, Near Diesel Shed, Jodhpur (Raj.). 3. The Commissioner, New Custom House, Igi Airport, New Delhi 110037. ----Respondents For Petitioner(s) : Mr. Sheetal Kumbhat & Mr. Jagat Tatia. For Respondent(s) : Mr. Rajvendra Saraswat. HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order 27/09/2023 (Oral): Having considered the submissions made by learned counsel for the parties and keeping in view the fact that the claim, as has been put-forth by the petitioner, has not yet been decided, either accepting or rejecting the same, it would be appropriate that the petitioner files a detailed representation on facts as also on law to the Commissioner, New Custom House, IGI Airport, New Delhi

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.