M/S. Agarwal Agro Industries vs. Union Of INDIA
Held
The Court held that the petitioner was indeed facing a situation where the statutory appellate remedy through the GST Tribunal was unavailable due to its non-functional status. Following the precedent set in D.B. Civil Writ Petition No.1113/2024, the Court directed the petitioner to deposit the amount as per the provisions of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, within six weeks from the date of the order. The Court further stipulated that in the event the petitioner files an appeal within three months from the date of the constitution of the Tribunal, such appeal shall be considered to have been filed within the limitation period. The petitioner was granted liberty to request early disposal of the appeal, which would be considered in accordance with law. The Court effectively provided a temporary reprieve and a pathway for the petitioner to pursue their statutory remedy once the Tribunal becomes functional.
Facts
The petitioner, M/s. Agarwal Agro Industries, filed a writ petition before the Rajasthan High Court challenging three impugned orders dated 10.06.2025 and 11.06.2025. A primary grievance raised by the petitioner was the non-functionality of the Goods and Services Tax Tribunal (GSTT) since the implementation of GST in 2017, leaving them without a statutory appellate remedy. The petitioner sought relief based on a previous order of the same court in D.B. Civil Writ Petition No.1113/2024, which addressed a similar situation of a non-functional Tribunal.
Key Issues
1. Whether the petitioner is remediless due to the non-functional status of the Goods and Services Tax Tribunal, thereby necessitating intervention by the High Court? Petitioner's contention: The petitioner argued that the non-constitution and non-functionality of the GST Tribunal since 2017 has deprived them of their statutory appellate remedy. They relied on a previous order of the High Court (D.B. Civil Writ Petition No.1113/2024) which provided a mechanism for dealing with such situations. Respondents' contention: The respondents acknowledged that the Tribunal had not been constituted and that the process was ongoing. They agreed to the disposal of the petition with appropriate 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 from the Tribunal's constitution.
Sections Cited
Section 112(8)
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:32936-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12539/2025 M/s. Agarwal Agro Industries, 300/7 And 108, Ramgarh Road, Village Mastpur And Kachroli, Govindgarh, Alwar-301604 (Raj.) Through Its Partner Mr. Govind Prasad Garg S/o Shri Shiv Lal Garg ----Petitioner Versus
Union Of India, Through Finance Secretary, Ministry Of Finance, Government Of India, New Delhi
The State Of Rajasthan, Through Chief Commissioner State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur
Deputy Commissioner Of State Tax, Circle-C, H.k.m. Nagar, Kar Bhawan, Alwar, Rajasthan ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya with Mr. Mayank Vyas For Respondent(s) : Mr. Ajay Shukla Mr. Yuvraj Singh Rajawat HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 21/08/2025
The writ petition is filed seeking quashing of impugned orders dated 10.06.2025 (Annx.-5), 10.06.2025 (Annx.-6) & 11.06.2025 (Annx.-7).
One of the grievance raised is that the petitioner has been left remedyless as the Goods a
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