M/S Maheshwari Furniture House vs. Chief Commissioner
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The petitioners, M/s Maheshwari Furniture House, filed writ petitions challenging orders dated 08.05.2019 and 20.01.2020. A primary grievance raised was the non-functionality of the Goods and Services Tax Tribunal (GST Tribunal) since the implementation of GST in 2017. The petitioners sought relief, relying on a previous order of the High Court dated 20.02.2025, which addressed a similar situation where the Tribunal was not constituted. In that prior case, the Court had directed that the petitioner could file an appeal within a stipulated period from the date the Tribunal is constituted, provided certain pre-deposit conditions were met as per Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017. The respondents had consented to this approach.
Held
The Court held that the writ petitions should be disposed of by relegating the petitioners to their statutory remedy of appeal. The Court directed the petitioners to comply with the pre-deposit requirements for filing an appeal within six weeks from the date of the order. Recognizing that the GST Tribunal is not yet functional, the Court further directed that if the petitioners file an appeal within three months of the Tribunal's constitution, it shall be considered to have been filed within the limitation period. The petitioners were granted liberty to request early disposal of their appeal thereafter, which would be considered in accordance with law. This approach aligns with the directions given in a previous order by the same Court concerning the non-constitution of the Tribunal, incorporating the consent of the parties and the provisions of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017.
Key Issues
1. Whether the writ petitions are maintainable in light of the non-functional GST Tribunal, and if so, what interim protection or procedural directions should be granted to the petitioners? (Mixed question of law and fact, relating to the availability of statutory remedies and the interpretation of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017). Petitioner's argument: The petitioner argued that due to the absence of a functional GST Tribunal, their statutory remedy of appeal is effectively unavailable, necessitating the High Court's intervention through writ jurisdiction. They relied on the High Court's previous order in D.B. Civil Writ Petition No.16705/2024, which provided a mechanism for filing appeals upon the Tribunal's constitution, subject to pre-deposit requirements under Section 112(8) of the Act. They also referred to a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division). Respondent's argument: The respondent's counsel agreed to the disposal of the petition on the condition that the petitioner makes the payment as per Section 112(8) of the Act, allowing them to file an appeal within a stipulated period from the Tribunal's constitution.
Sections Cited
Section 112(8)
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Cause title — parties, addresses and appearances
Order 24/03/2025
The writ petitions are filed seeking quashing of impugned orders dated 08.05.2019 and 20.01.2020. 2. One of the grievance raised is that the Goods and Service Tax Tribunal (for short ‘the Tribunal’) is not functional inspite of the implementation of the GST in 2017. 3. Learned counsel relies upon order dated 20.02.2025 passed by this Court while disposing of D.B. Civil Writ Petition No.16705/2024 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 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.
[2025:RJ-JP:13157-DB] (3 of 3) [CW-3577/2021]
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.”
Taking into account that the petitioners have remedy of appeal, the writ petitions are disposed of relegating the petitioners to the remedy of appeal. The petitioners shall comply with the requisite of pre-deposit for filing appeal within six weeks from today.
Considering that as on date the Tribunal is not functional, in the eventuality of the petitioners filing an appeal within three months of the constitution of the Tribunal, same shall be considered to have been filed within limitation. Thereafter, the petitioners shall be at liberty to make a request for early disposal of the appeal and the same shall be considered in accordance with law. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Seema/Chandan/52-53
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.