M/S Siddhi Cotton Ginning And Pressing Factory vs. Deputy Commissioner

CW/14999/2021HC RajasthanGSTCNR RJHC02081498202122 May 2025Bench: AVNEESH JHINGAN,MUKESH RAJPUROHIT (V. J.)2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Siddhi Cotton Ginning and Pressing Factory, filed a writ petition before the Rajasthan High Court. The petition was filed against an order dated 10.06.2021, which dismissed their appeal. The petitioner's grievance stemmed from an apprehension regarding Clause 12.2.6 of the Rajasthan Investment Promotion Scheme, 2014, which they believed barred appeals related to the Central Goods and Services Tax Act, 2017, from being filed before the Goods and Services Tax Tribunal. The respondents, including the Deputy Commissioner, SGST, argued that orders passed under Sections 107 and 108 of the Act, or under the State Goods and Services Tax Act, 2017, were indeed appealable before the tribunal.

Held

The Court held that the petitioner has a remedy of appeal before the Goods and Services Tax Tribunal, even though it is not currently functional. The Court addressed the petitioner's apprehension regarding Clause 12.2.6 of the Rajasthan Investment Promotion Scheme, 2014, by stating that orders passed under Sections 107 and 108 of the Act or under the State Goods and Services Tax Act, 2017, are appealable before the tribunal. The reasoning was based on the respondents' submission that such appeals are indeed maintainable. The ratio decidendi is that statutory appellate remedies remain available even if the appellate forum is temporarily non-operational, and specific scheme clauses should not override general statutory appeal provisions without clear intent. The Court disposed of the petition by relegating the petitioner to their appellate remedy. It was further directed that if the petitioner files an appeal within three months from the date of the tribunal's constitution, it shall be considered filed within the limitation period. No issue was expressly left undecided.

Key Issues

1. Whether an appeal concerning the Central Goods and Services Tax Act, 2017, is maintainable before the Goods and Services Tax Tribunal, notwithstanding Clause 12.2.6 of the Rajasthan Investment Promotion Scheme, 2014? Petitioner's contention: The petitioner argued that Clause 12.2.6 of the Rajasthan Investment Promotion Scheme, 2014, created an apprehension that appeals related to the Central Goods and Services Tax Act, 2017, would not lie to the tribunal. Respondent's contention: The respondents contended that orders passed under Sections 107 and 108 of the Central Goods and Services Tax Act, 2017, or under the State Goods and Services Tax Act, 2017, are appealable before the tribunal, implying that the petitioner's apprehension was unfounded.

Sections Cited

Section 107, Section 108

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:21582-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14999/2021 M/s Siddhi Cotton Ginning and Pressing Factory, Having Its Office At Mubarikpur, Ramgarh, Alwar - 302004, Rajasthan through its Proprietor Vinod Kumar Kaswan ----Petitioner Versus 1. Deputy Commissioner, SGST, Circle-B, Alwar, Rajasthan 2. The State of Rajasthan, through Finance Secretary, Government of Rajasthan, Secretariate, Jaipur. 3. District Level Screening Committee, under Rajasthan Investment Promotion Scheme-2014, Through Member Secretary District Industries Center, Alwar. ----Respondents For Petitioner(s) : Mr. Ranjan Mehta with Mr. Jaideep Malik & Mr. Vaidik Sharma For Respondent(s) : Mr. Sandeep Taneja, AAG with Ms. Kinjal Surana, AGC HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

Order 22/05/2025

This petition is filed against dated 10.06.2021 dismissing the appeal by the first appellate authority.

The petitioner has a remedy of appeal before the Goods and Services Tax Tribunal (for short ‘tribunal’), though it is not functional at this time.

Learned counsel for the petitioner submits that there is an apprehension in view of the Clause 12.2.6 of the Rajasthan Investment Promotion Scheme, 2014 that the appeal with regard

[2025:RJ-JP:21582-DB] (2 of 2) [CW-14999/2021] to Central Goods Services Tax Act, 2017 (for short ‘the Act’) shall not lie to the tribunal.

Learned counsel for the respondents submits that the order passed under Sections 107 & 108 of the Act or under the State Goods and Service Tax Act, 2017 are appealable before the tribunal.

In view of the above, the petition is disposed of relegating the petitioner to remedy of appeal.

There is no doubt, in the eventuality of the petitioner filing an appeal within three months from the date of constitution of the tribunal, the same shall be considered to have been filed within limitation. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Garima/Riya/36

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.