M/S Deepak Traders vs. The Additional Commissioner - Rajasthan High Court, 19 May 2025

Cause title — parties, addresses and appearances

[2025:RJ-JP:20991-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5700/2023 M/s Deepak Traders, Purani Anaj Mandi Deeg, 321203 Distt. Bharatpur Through Its Proprietor Mr. Chandra Deep Jain, S/o Sh. Radhey Shyam Jain Aged About 46 Years, R/o Purani Anaj Mandi, Laxman Mandir Deeg (Bharatpur) - 321203, (Rajasthan) ----Petitioner Versus The Additional Commissioner, Appellate Authority, Commercial Tax Department, Near Bijli Ghar, Bharatpur 321001 ----Respondent Connected With D.B. Civil Writ Petition No. 5641/2023 M/s Deepak Traders, Purani Anaj Mandi Deeg, 321203 Distt. Bharatpur Through Its Proprietor Mr. Chandra Deep Jain S/o Sh. Radhey Shyam Jain Aged About 46 Years, R/o Purani Anaj Mandi, Laxman Mandir Deeg (Bharatpur) - 321203, (Rajasthan). ----Petitioner Versus The Additional Commissioner, Appellate Authority, Commercial Tax Department, Near Bijli Ghar, Bharatpur - 321001 ----Respondent D.B. Civil Writ Petition No. 5660/2023 M/s Deepak Traders, Aged About 46 Years, Purani Anaaj Mandi Deeg, 321203 Distt. Bharatpur Through Its Proprietor Mr. Chandra Deep Jain, S/o Sh. Radhey Shyam Jain Aged About 46 Years, R/o Purani Anaj Mandi, Laxman Mandir Deeg (Bharatpur) - 321203, (Rajasthan) ----Petitioner Versus The Additional Commissioner, Appellate Authority, Commercial Tax Department, Near Bijli Ghar, Bharatpur - 321001 ----Respondent For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Aditya Sharma [2025:RJ-JP:20991-DB] (2 of 4) [CW-5700/2023] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

Order 19/05/2025

These petitions are filed aggrieved of orders passed by the appellate authority dismissing the appeals of the petitioner.

A demand was created against the petitioner for failure to prove the genuineness of transactions and the input tax credit availed on binola (cotton seeds).

The issues raised involved questions of facts to be determined on the basis of evidence.

One of the grievance raised is that the petitioner has been left remediless as the Goods and Service Tax Tribunal (for short ‘the tribunal’) is not functional till date inspite of implementation of the GST in 2017. 5. This Court vide order dated 15.02.2024 disposed of D.B. Civil Writ Petition No.1113/2024 with the following directions:- “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 Rajasthan Goods and Services Tax, 2017 (for short ‘the Act’), this

[2025:RJ-JP:20991-DB] (3 of 4) [CW-5700/2023] 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 112 of 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.”

These petitions are disposed of in the same terms. Let the petitioner deposit the amount as per the provisions of Section 112(8) of the Act within six weeks from today.

Considering that as on date the tribunal is not functional, 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. Thereafter, the petitioner shall be at liberty to make a request for early disposal of the appeal and the same shall be considered in accordance with law.

The petitioner shall be at liberty to approach the respondent by filing an application for defreezing the account. There is no

[2025:RJ-JP:20991-DB] (4 of 4) [CW-5700/2023] doubt in the eventuality of such a request being made, the same shall be considered in accordance with law expeditiously. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Riya/43-45