M/S Tata Projects Limited vs. The Deputy Commissioner (State Tax)

CW/591/2025HC RajasthanGSTCNR RJHC02002369202527 May 2025Bench: AVNEESH JHINGAN,MUKESH RAJPUROHIT (V. J.)3 pages

AI SummaryRemanded

Facts

M/s Tata Projects Limited (the petitioner) filed a writ petition seeking directions to the respondents to transfer the cash amount available in its electronic cash ledger. The petitioner sought this transfer in terms of Section 49(10)(b) of the Central Goods and Services Tax Act, 2017, read with Rule 87(14) of the Central Goods and Services Tax Rules, 2017. Respondents No. 1 and 2 (State Tax authorities) filed a reply stating that certain orders for the Financial Year 2018-19, which were previously marked as 'recoverable', have now been changed to 'held in abeyance'. They also mentioned that the petitioner's grievance regarding the GST Portal was forwarded by them to the GSTN (Respondent No. 3) with a new ticket number. The GST Portal is operated and maintained by Respondent No. 3 independently.

Held

The Court disposed of the writ petition based on the pleadings in the reply filed by Respondents No. 1 and 2. The Court directed Respondent No. 3 (GSTN) to decide the grievance raised by the petitioner, which had been forwarded by Respondents No. 1 and 2, in accordance with the law. This decision was to be made within two months from the date of receipt of a certified copy of the Court's order. The Court also clarified that the petitioner would be at liberty to avail further remedies if aggrieved by the decision of Respondent No. 3. The specific question regarding the entitlement to transfer cash from the electronic cash ledger was not directly adjudicated upon, but the process for resolving the petitioner's grievance, which implicitly relates to the ledger, was ordered.

Key Issues

1. Whether the petitioner is entitled to a direction for the transfer of cash amount available in its electronic cash ledger under Section 49(10)(b) of the CGST Act, 2017, read with Rule 87(14) of the CGST Rules, 2017? Petitioner's contention: The petitioner argued that they are entitled to the transfer of funds from their electronic cash ledger as per the relevant provisions of the CGST Act and Rules. They sought a direction from the Court to facilitate this transfer. Respondents' contention: Respondents No. 1 and 2 submitted that certain demands for FY 2018-19 have been placed 'in abeyance' instead of 'recoverable'. They also stated that the petitioner's grievance concerning the GST Portal has been forwarded to GSTN (Respondent No. 3) for resolution, noting that GSTN operates independently. No specific argument was recorded for Respondent No. 3 or Respondent No. 4.

Sections Cited

Section 49(10)(b), Rule 87(14)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:22189-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 591/2025 M/s Tata Projects Limited, 18, Kailash Vihar, Kalyanpura, Sanganer, Jaipur, Rajasthan-302029 Through Its Authorized Signatory Shri T V V Nagendra Kumar, Assistant Manager (F And A), S/o T V Surya Narayana (Late), Aged About 56 Years R/o 8- 1-54, Flat No. 304, Brindavan Colony, Old Ice Factory, Old Bowenpally, Kukatpally, Hyderabad-500011. ----Petitioner Versus 1. The Deputy Commissioner (State Tax), Circle-G, Jaipur-Ii, Commercial Taxes Department, Room No - 322, Zonal Kar Bhawan, Jhalana, Jaipur. 2. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, Ist Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005. 3. Goods And Service Network (Gstn), Through Its Chairman, Worldmark 1, Aerocity, Indira Gandhi International Airport, New Delhi-110037, India. 4. Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001 ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani For Respondent(s) : Ms. Vratika Mehra Mr. Kartikeya Sharma for Mr. Sandeep Taneja,AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

Order 27/05/2025

This petition is filed seeking directions to the respondent to transfer the cash amount available in electronic cash ledger of the petitioner in terms of Section 49 (10) (b) of the Central Goods and

[2025:RJ-JP:22189-DB] (2 of 3) [CW-591/2025] Services Tax Act, 2017 read with Rule 87 (14) of the Central Goods and Services Tax Rules, 2017. 2. Respondent Nos.1 & 2 have filed reply and relevant portion is quoted below: “IV. That in this regard it is submitted that the humble answering-respondents have changed the status of - (i) Order Reference no. ZD0804240637943 dated 25.04.2024, (ii) Order Reference no. ZD080424063867Y dated 25.04.2024, & (iii) Order Reference no. ZD080424064026J dated 25.04.2024. These orders are for the demands relating to F.Y. 2018-19 and have been marked as “held in abeyance” in place of “recoverable” by the humble answering-respondents. V. That the other issue raised by the petitioner was in respect of grievance addressed to the GST Portal for which the petitioner was given Ticket Reference No. G-202408160505218. The humble answering-respondents have forwarded the grievance of the petitioner by raising a request (which has been assigned ticket no. 1236020) on the GST Portal. A photocopy of ticket no.1236020 is annexed herewith and marked as Annexure- R1/1. VI. That the GST Portal is operated and maintained by the respondent no.3 which functions independent of the humble answering-respondents, i.e. the state GST machinery.”

[2025:RJ-JP:22189-DB] (3 of 3) [CW-591/2025]

Ms. Vratika Mehra, learned counsel appears on behalf of respondent No.3. 4. At this stage, in view of the pleadings made in the reply by respondent Nos.1 & 2, this petition is disposed of directing the respondent No.3 to decide the grievance raised by the petitioner and forwarded by respondent Nos.1 & 2 in accordance with law within two months from the date of receipt of certified copy of this order.

Needless to say, the petitioner shall be at liberty to avail remedies in accordance with law, if aggrieved of the decision. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Simple Kumawat /33

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.