Banswara Syntex Limited vs. Union Of INDIA
Held
The Court held that the vires of Section 54 of the CGST Act, 2017, and Rule 89(5) of the CGST Rules, 2017, had already been upheld by the Hon'ble Supreme Court. The Supreme Court's decision was rendered on September 13, 2021, in the matter of Union of India & Ors. v. VKC Footsteps India Pvt. Ltd. and other connected appeals. Following this Apex Court judgment, the High Court found that nothing survived in the present petition for its consideration. Therefore, the writ petition was dismissed in light of the Supreme Court's decision.
Facts
The petitioner, Banswara Syntex Limited, filed a writ petition before the Rajasthan High Court challenging the vires of Section 54 of the Central Goods and Service Tax Act, 2017, and Rule 89(5) of the Central Goods and Service Tax Rules, 2017. The respondents were the Union of India, the GST Council, the Assistant Commissioner (CGST), and the Commissioner (Appeals) (CGST). The petitioner questioned the constitutional validity of these provisions. The tax period is not specified. The procedural history involves the filing of this writ petition before the High Court.
Key Issues
1. Whether Section 54 of the Central Goods and Service Tax Act, 2017, and Rule 89(5) of the Central Goods and Service Tax Rules, 2017, are ultra vires the Constitution of India. The petitioner argued that the aforementioned provisions were unconstitutional. The revenue or State did not present any arguments as recorded in the judgment. The petitioner relied on the fact that the vires of these provisions were under challenge in the present writ petition.
Sections Cited
Section 54, Rule 89(5)
AI-generated summary — verify with the full judgment below
HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 11348/2021 Banswara Syntex Limited, Industrial Area, Dahod Road, Banswara (Raj.) Through General Manager (Commercial) Mr. J.P. Babel S/o Shri Narendra Singh Babel, aged about 57 Years. ----Petitioner Versus
Union of India through its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi.
The GST Council, through its Secretary, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Cannaught Place, New Delhi 110001. 3. The Asst. Commissioner, Central Goods and Service Tax Division G, Plot No. 168-172, Sector 4, Gandhi Nagar, Chittorgarh (Raj.).
The Commissioner (Appeals), Central Goods and Service Tax, G-105, Gali No. 5, New Industrial Area, Jodhpur 342003 (Raj.). ----Respondents For Petitioner(s) : Mr. Sanjeev Johari & Mr. Shubhankar Johari HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 21/09/2021 In the instant writ petition, the petitioner has questioned the vires of Section 54 of the Central Goods and Service Tax Act (CGST Act), 2017 and Rule 89 (5) of the Central Goods and Service Tax Act (CGST) Rules, 2017. Learned counse
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