Sunita Enterprises vs. Assistant Commissioner (State Tax)

CW/5472/2025HC RajasthanGSTCNR RJHC02031388202525 April 2025Bench: AVNEESH JHINGAN,BHUWAN GOYAL2 pages

AI SummaryRemanded

Facts

The petitioners, Sunita Enterprises and its proprietor Smt. Sunit, filed a writ petition before the Rajasthan High Court. The petition challenged actions by the Assistant Commissioner (State Tax) and Joint Commissioner (State Tax), Ajmer, along with the Union of India and the State of Rajasthan. The core of the dispute, as indicated by the petitioner's subsequent action, appears to be the issuance of concurrent notices by two different officials for the same assessment years. The petitioner's counsel argued the matter at length before withdrawing the petition with liberty to raise the issue before the GST Authority.

Held

The Court did not decide the substantive issue of whether concurrent notices for the same assessment years are permissible. Instead, the petitioner's counsel, after arguing at some length, sought and was granted permission to withdraw the writ petition. The liberty granted was to raise the issue of concurrent notices from two officials for the same assessment years before the GST Authority. The Court noted that if such an issue is raised before the GST Authority, it will be considered in accordance with the law. No specific finding was made on the merits of the petitioner's grievance, and no operative directions were issued by the High Court other than disposing of the petition as not pressed.

Key Issues

1. Whether the issuance of concurrent notices by two different GST authorities for the same assessment years is legally permissible under the GST regime? (Question of law). Petitioner's Contention: The petitioner argued that receiving concurrent notices from two different officials for the same tax period creates confusion and is an improper exercise of authority. They sought to raise this issue before the High Court. Revenue's Contention: The judgment does not record any specific arguments from the revenue or state respondents regarding the permissibility of concurrent notices. The focus shifted to the petitioner's decision to withdraw the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:17625-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5472/2025 1. Sunita Enterprises, Having Its Principal Place Of Business At 257, Jain Mohalla, Gram Mangliyawas, Tehsil Pisangan, Ajmer, Rajasthan, 305203 Through Proprietor Smt. Sunit (Gstin 08Dblps6207L1Z1). 2. Sunita W/o Praveen Jain, Aged About 54 Years, R/o 257, Jain Mohalla, Gram Mangliyawas, Tehsil Pisangan, Ajmer, Rajasthan, 305203. ----Petitioners Versus 1. Assistant Commissioner (State Tax), Circle-C, Ward-Ii, Ajmer (Raj.), Room No. 109, Kar Bhawan, Todarmal Marg, Ajmer (Raj.). 2. Joint Commissioner (State Tax), Circle-C, Ajmer (Raj.), Room No. 103, Kar Bhawan, Todarmal Marg, Ajmer (Raj.). 3. Union Of India, Through Principal Chief Commissioner, Central Excise And Central Goods And Services Tax, New Central Revenue Building, Statue Circle, Jaipur. 4. State Of Rajasthan, Through Chief Commissioner Of State Tax, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur. ----Respondents For Petitioner(s) : Mr. Akshit Gupta For Respondent(s) : Mr. Rakesh Choudhary with Mr. Siddhant Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL

Order 25/04/2025

Learned counsel for the petitioners after arguing at some length is not pressing this petition with a liberty to raise issue

[2025:RJ-JP:17625-DB] (2 of 2) [CW-5472/2025] before GST Authority that for the same assessment years concurrently two officials are issuing notices.

Accordingly, this writ petition is disposed of as not pressed with liberty as prayed for.

There is no doubt in the eventuality of such an issue being raised by the petitioner, the same will be considered in accordance with law. (BHUWAN GOYAL),J (AVNEESH JHINGAN),J PAYAL DHAWAN /87

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.