Bhagwan Singh S/O Samundra Singh Truck Driver vs. Assistant Commissioner

CW/19158/2022HC RajasthanGSTCNR RJHC02101642202227 April 2026Bench: MAHENDAR KUMAR GOYAL,BHUWAN GOYAL2 pages

AI SummaryRemanded

Facts

The petitioner, Bhagwan Singh, a truck driver, filed a writ petition before the Rajasthan High Court challenging an order or action by the Assistant Commissioner, C-I, Enforcement Wing-II, Rajasthan State Tax, Jaipur. The specific tax period and the amount in dispute are not explicitly stated in the judgment. The procedural history indicates that the petitioner approached the High Court directly via a writ petition. The respondent, represented by the Assistant Commissioner, submitted that the GST Tribunal has not yet been constituted, and therefore, the petition should not be kept pending. The respondent proposed disposing of the petition with protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, allowing the petitioner to file an appeal within a stipulated period after the Tribunal's constitution.

Held

The Court decided to dispose of the writ petition at this stage. The primary reasoning was the agreement between the petitioner and the respondent regarding the non-constitution of the GST Tribunal and the proposed course of action. The Court directed that if the petitioner makes the payment as stipulated in sub-Section (8) of Section 112 of the Act, further proceedings for the recovery of the balance amount shall not be drawn. This relief is contingent upon the petitioner availing the statutory remedy of appeal within three months from the date the Tribunal is constituted. The Court did not decide on the merits of the original challenge, as the petition was disposed of on procedural grounds due to the non-functional Tribunal. The ratio is that in the absence of a functional Tribunal, High Courts may dispose of petitions with directions for pre-deposit and liberty to appeal upon constitution, to facilitate the statutory remedy.

Key Issues

1. Whether the writ petition should be kept pending before the High Court given the non-constitution of the GST Tribunal, or if it should be disposed of with liberty to file an appeal upon the Tribunal's constitution, as per Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017. Petitioner's contention: The petitioner agreed to the disposal of the petition on the condition proposed by the respondent. Respondent's contention: The Tribunal is not yet constituted, and the process is incomplete. Therefore, the petition should not be kept pending but disposed of with appropriate protection under Section 112(8) of the Act, allowing the petitioner to file an appeal within a stipulated period from the Tribunal's constitution. Reliance was placed on a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division).

Sections Cited

Section 112(8)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:17606-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19158/2022 Bhagwan Singh S/o Samundra Singh Truck Driver, Vehicle No. RJ 14 GB 8530 C/o M/s Mayur Traders 103-D-2, Industrial Area, Jhotwara, Jaipur. ----Petitioner Versus Assistant Commissioner, C-I, Enforcement Wing-Ii, Rajasthan, State Tax, Rajasthan, Jaipur, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur. ----Respondent For Petitioner(s) : Mr. Sarvesh Jain with Ms. Sakshi Sharma For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Kuldeep Singh Rathore HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL

Order 27/04/2026 At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is not yet complete, therefore, in these circumstances, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short, ‘the Act’), this petition may be disposed of with liberty to the petitioner to file an appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan, Finance Department (Tax Division).

[2026:RJ-JP:17606-DB] (2 of 2) [CW-19158/2022] Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. Accordingly, this petition, at this stage, is disposed of with a direction that in case the petitioner makes payment as per the provisions contained in sub-Section(8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal. Pending application(s), if any, also stands disposed of accordingly. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J DIKSHA /31

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.