Indian Oil Corporation Limited vs. Union Of INDIA

CW/13045/2023HC RajasthanGSTCNR RJHC02067257202306 March 2026Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA2 pages

AI SummaryRemanded

Facts

The petitioner, Indian Oil Corporation Limited, filed a writ petition before the Rajasthan High Court at Jaipur. The petition was filed against the Union of India and various GST authorities. The core of the dispute and the specific tax period(s) are not detailed in the provided text. However, it is evident that the petitioner had previously deposited 20% of the disputed amount. The procedural history indicates that an order was passed on 30.01.2024, which led to the opening of the Goods Services Tax (GST) Appellate Forum portal.

Held

The Court held that the petitioner should be granted liberty to file an appeal before the GST Appellate Tribunal. The reasoning is based on the submission that the GST Appellate Forum portal has been opened as per a prior order of the Court dated 30.01.2024. Since the petitioner had already deposited 20% of the disputed amount, no interim order was deemed necessary. The writ petition was accordingly closed with the liberty granted to the petitioner. The specific findings on the merits of the underlying GST dispute, if any, were not addressed as the matter was disposed of on a procedural basis, allowing the petitioner to pursue the appellate remedy.

Key Issues

1. Whether the petitioner should be granted liberty to file an appeal before the GST Appellate Tribunal, given that the GST Appellate Forum portal has been opened as per a previous court order? Petitioner's contention: The petitioner, through its counsel, submitted that the GST Appellate Forum portal has been opened in terms of the order passed on 30.01.2024, and therefore, an application has been moved to allow the petitioner to file an appeal before the GST Appellate Tribunal. Revenue's contention: The judgment does not record any specific arguments or contentions from the respondents (Union of India and GST authorities).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:9674-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13045/2023 Indian Oil Corporation Limited, Through Senior Manager (Finance), Sh. Pankaj Mahindra S/o Shri Ram Babu Thathera, Aged About 37 Years, Having Its Office At Indian Oil Bhawan, Ashok Chowk, Adarsh Nagar, Jaipur-302004 (Raj.) ----Petitioner Versus 1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001 2. Deputy Commissioner, Central Goods And Services Tax, Division-I, Jaipur, Sector 10, Vidhyadhar Nagar, Jaipur- 302023 (Raj.) 3. Assistant Commissioner, Central Goods And Services Tax, Division-I, Jaipur, Sector 10, Vidhyadhar Nagar, Jaipur- 302023 (Raj.) ----Respondents For Petitioner(s) : Mr. Daksh Pareek For Respondent(s) : Mr. Ajay Shukla HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 06/03/2026

Learned counsel for the petitioner, upon instructions, submits that since the Goods Services Tax (GST) Appellate Forum portal has been opened in terms of order passed in this case on 30.01.2024, the application has been moved for allowing the petitioner to file an appeal before the GST Appellate Tribunal.

Granting liberty to the petitioner to file an appeal before the GST Appellate Tribunal, the writ petition shall stand closed. As the

[2026:RJ-JP:9674-DB] (2 of 2) [CW-13045/2023] petitioner has already deposited 20% of the amount, therefore, no interim order is required to be passed. (SHUBHA MEHTA),J (SANJEEV PRAKASH SHARMA),ACTING CJ RIYA/70

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.