M/S Vanss Aluminium Design LLP vs. Union Of INDIA
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The petitioner, M/s Vanss Aluminium Design Llp, through its authorized signatory, filed a writ petition before the Rajasthan High Court. The respondents included the Union of India, the State of Rajasthan, and various tax authorities. The matter was listed for hearing, but no one appeared on behalf of the petitioner's counsel. The Additional Advocate General for the respondents submitted that the issue in the present writ petition was identical to that decided by a co-ordinate bench in M/s. World Trade Park Ltd. Vs. Union of India & Ors. (D.B. Civil Writ Petition No.2385/2024), decided on 01.12.2025. This prior decision, in turn, relied on an earlier order in D.B. Civil Writ Petition No.1113/2024.
Held
The Court held that the issue involved in the present writ petition was covered by the decision of a co-ordinate bench in M/s. World Trade Park Ltd. Vs. Union of India & Ors. This decision, in turn, followed the order passed in D.B. Civil Writ Petition No.1113/2024. The Court noted that in D.B. Civil Writ Petition No.1113/2024, it was directed that the petition be disposed of with liberty to the petitioner to file an appeal within a stipulated period from the date the Tribunal is constituted, provided the petitioner makes the payment as per the provisions of Section 112(8) of the Act. The Court reiterated this direction, ordering the petitioner to deposit the amount as per Section 112(8) of the Act within three months from the date of the order. The writ petition was disposed of in terms of the aforementioned order.
Key Issues
1. Whether the present writ petition, concerning the inability to file an appeal due to the non-functional status of the Tribunal, is covered by previous decisions of this Court? (Question of law) Petitioner's Argument: The petitioner's counsel, in a related matter, argued that an appeal against the order of the First Appellate Court could not be filed because the Tribunal was not functional. (This argument is noted from the cited precedent). Revenue's Argument: The respondents' counsel argued that in similar matters, directions had already been issued by the Court, and they did not raise any objection to such directions. They relied on a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division), and the provisions of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, to support their contention that the petition could be disposed of with appropriate protection and liberty to file an appeal upon the Tribunal's constitution. (This argument is noted from the cited precedent).
Sections Cited
Section 112(8)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 04/02/2026
At the first instance, matter was passed-over. Even in the second round, no one has put in appearance on behalf of learned counsel for the petitioner to argue the matter.
[2026:RJ-JP:5250-DB] (2 of 3) [CW-2821/2025]
Learned Additional Advocate General, Ms. Mahi Yadav appearing on behalf of the respondents through Video Conferencing, submits that the issue involved in the present writ petition has already been considered and decided by the Co-ordinate Bench of this Court in the matter of M/s. World Trade Park Ltd. Vs. Union of India & Ors. (D.B. Civil Writ Petition No.2385/2024) decided on 01.12.2025, wherein it has been held as under:- “1. Learned counsel for the parties are at ad idem that the issue involved in the present petition is covered by decision of Division Bench of this Court dated 27.11.2024, passed in D.B. Civil Writ Petition No.4740/2024 titled as Jagdamba Motors vs. Union of India & Ors. and connected matters.
Learned counsel for petitioner at this stage submits that the appeal against the order of First Appellate Court cannot be filed as the Tribunal is not functional.
Learned counsel for respondents submits that in similar matters, directions have been issued by this Court in D.B. Civil Writ Petition No.1113/2024 to which the counsel for the respondent has not raised any objection.
The order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024 is reproduced below:- “1. Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.
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 going on, therefore, in these circumstances, the petition may not be kept pending but with appropriate protection available under Section 112(8) of the
[2026:RJ-JP:5250-DB] (3 of 3) [CW-2821/2025] Rajasthan Goods and Services Tax, 2017 (for short ‘the Act’), this petition may be disposed off with liberty to the petitioner to file 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).
Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.
Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section (8) of Section 112of 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.”
The petition is disposed of in terms of order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024. Let petitioner deposit the amount as per the provision of Section112(8) of the Act within three months from today.”
In that view of the matter, the present writ petition is disposed off in terms of the order passed by the co-ordinate Bench of this Court in the case of M/s. World Trade Park (supra). (RAVI CHIRANIA),J (INDERJEET SINGH),J Monika/89
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.