Mr. Mohd. Tosif S/O Mohd. Sakhi vs. The Union Of INDIA
Held
The Court held that the writ petition could be disposed of by providing a procedural direction. It directed that if the petitioner makes the payment as stipulated under Sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017, within 15 days, further proceedings for the recovery of the balance amount shall not be initiated. This relief is contingent upon the petitioner availing the statutory remedy of appeal within three months from the date the Goods and Services Tax Tribunal is constituted. The Court effectively granted a temporary reprieve from recovery proceedings while preserving the petitioner's right to appeal once the Tribunal is functional. No specific finding on the merits of the impugned order was made, as the disposal was procedural.
Facts
The petitioner, Mr. Mohd. Tosif, filed a writ petition before the Rajasthan High Court challenging an order dated 04.07.2024. The petitioner stated that the Goods and Services Tax Tribunal had not yet been formed, preventing him from filing a statutory appeal. The petitioner's counsel argued that the issue could be disposed of based on a previous order of the High Court in a similar writ petition. The court was considering the petitioner's challenge to the order, the details of which, including the authority that passed it and the amount in dispute, are not explicitly stated in the provided text.
Key Issues
1. Whether the present writ petition is maintainable in light of the pendency of the Goods and Services Tax Tribunal's constitution, and if not, what is the appropriate course of action for the petitioner to pursue statutory remedies? (This issue arises from the petitioner's inability to file a statutory appeal due to the Tribunal's non-constitution). Petitioner's Argument: The petitioner, through his counsel, argued that the issue involved in the writ petition could be disposed of by following the directions issued by the High Court in a prior writ petition (D.B. Civil Writ Petition No.1113/2024), implying a request for a similar procedural relief. Revenue's Argument: The judgment does not record any specific arguments made by the respondents (Union of India and State of Rajasthan).
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:40278-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.9202/2025 Mr. Mohd. Tosif S/o Mohd. Sakhi, Aged About 38 Years, Proprietor, Having Its Office At 21, Bhawani Mandi Road, Roonji, Jhalawar, Rajasthan- 326502. ----Petitioner Versus
The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi- 110001. 2. State Of Rajasthan, Through The Secretary, Ministry Of Finance, Department Of Revenue, 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005. 3. Office Of Joint Commissioner, Through Its Secretary, Jhalawar, AC/CTO Ward Circle - Jhalawar, Kota, Rajasthan. ----Respondents For Petitioner(s) : Mr. Prabhansh Sharma For Respondent(s) : HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 06/10/2025
The statutory appeal lies against the impugned order dated 04.07.2024. However, it is stated that Goods and Service Tax Tribunal (for short ‘the Tribunal’) has not been formed.
Learned counsel for the petitioner submits that the issue involved in the
The judgment continues below.
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