Ms Premier Bars PVT LTD And Anr vs. Union Of INDIA And Ors
Held
The Court held that the appropriate remedy for the petitioners is to file an appeal before the GST Tribunal. It was made clear that all contentions raised by the petitioners should be presented before the Tribunal. The Court further stipulated that if the Tribunal is unable to pass a stay order, the petitioners would have the liberty to challenge the order of refusal of interim relief. The writ petition was disposed of with these directions.
Facts
The petitioners, M/s Premier Bars Pvt. Ltd. and its Director Shri Arun Jain, filed a writ petition before the Rajasthan High Court. The respondents are various authorities of the Union of India, including the Commissioner and Assistant Commissioner of Central Goods and Service Tax (CGST), Jaipur. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The procedural history indicates that the petitioners approached the High Court directly.
Key Issues
1. Whether the appropriate remedy for the petitioners is to file an appeal before the GST Tribunal, as per the law. Petitioner's Contention: The petitioners approached the High Court, implying a challenge to the existing remedies or the order itself. However, the judgment does not explicitly record their arguments regarding the maintainability of the writ petition or the specific grounds for challenging the order. Respondent's Contention: The respondents, through the High Court's observation, implicitly argued that the statutory remedy of appeal before the Tribunal is the appropriate recourse.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writs No. 8451/2018
M/s Premier Bars Pvt. Ltd., A-106, Riico Industrial Area, Bagru, Jaipur (Raj.) Through Its Authorized Signatory Shri A.k. Singh.
Shri Arun Jain Director, M/s Premier Bars Pvt. Ltd., A-106, Riico Industrial Area, Bagru, Jaipur (Raj.) Through Its Authorized Signatory Shri A.k. Singh. ----Petitioners Versus
Union Of India, Through Revenue Secretary, North Block, Near India Gate, New Delhi.
The Commissioner Of Central Goods And Service Tax Commissionerate, Jaipur, Ncrb, Status Circle, C-Scheme, Jaipur (Raj.)
Assistant Commissioner (Adjudication), Cgst And Central Excise Commissionerate, Ncrb, Statue Circle, Jaipur (Raj.)
Superintendent (Adjudication), Cgst And Central Excise Commissionerate, Ncrb, Statue Circle, Jaipur (Raj.) ----Respondents For Petitioner(s) : Mr. Sameer Jain with Ms. Mahi Yadav For Respondent(s) : HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order 07/05/2018 The appropriate remedy is to file appeal before the Tribunal and all contentions will be raised before the Tribunal. It is made clear that if the Tribunal is not in a positio
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.
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.