M/S. Manish Oil Product vs. Union Of INDIA

CW/6093/2024HC RajasthanGSTCNR RJHC02032035202418 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA3 pages

AI SummaryRemanded

Facts

The petitioners, M/s Mishra Brothers and M/s. Manish Oil Product, have filed writ petitions challenging assessment orders and orders of the First Appellate Authority under the Goods & Services Tax Act, 2017. The specific tax periods and the exact authorities who passed the impugned orders are not detailed in the provided text. The amount in dispute is also not explicitly stated. The procedural history indicates that notice was issued to the respondents, and an interim order was passed on March 19, 2024. This interim order stipulated that recovery proceedings for the balance disputed amount would be stayed, subject to the petitioner depositing the amount under Section 112(8) of the Central Goods and Services Tax Act, 2017. The petitions were being decided by a common order due to similar facts and issues.

Held

The Court decided to grant interim protection to the petitioners. It held that in the event the petitioner files an appeal within three months from the constitution of the tribunal, the appeal shall be considered in accordance with law. The interim order passed on March 19, 2024, which stayed recovery proceedings for the balance disputed amount subject to the petitioner depositing the amount under Section 112(8) of the Central Goods and Services Tax Act, 2017, was directed to continue until the decision of the appeal, provided the petitioner complied with the directions given in the interim order. The Court did not expressly leave any issue undecided, but the ultimate decision on the merits of the assessment and appellate orders is deferred pending the constitution of the tribunal and the filing of the appeal.

Key Issues

1. Whether the High Court should grant interim protection to the petitioner by staying recovery proceedings for the balance disputed amount, subject to deposit of a portion of the disputed amount under Section 112(8) of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the issue involved in their petition was identical to other writ petitions where interim protection had been granted. They sought parity in relief. Revenue's Contention: The respondents, represented by learned counsel, appeared before the court. No specific arguments from the revenue's side regarding the merits of the case or the interim relief are recorded in the provided text, other than their appearance and the court's consideration of submissions from both sides.

Sections Cited

Section 112(8)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:12208-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4038/2024 M/s Mishra Brothers, C-108 Siksha Vihar, Block-C, Behind Sunrise Apartment, Skit Road Jaipur-302017 (Rajasthan) Through Its Partner Rajendra Kumar Mishra S/o Sh. Madan Lal Mishra ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 3. The State Of Rajasthan Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. Assistant Commissioner (State Tax), Ward-Ii, Circle-I, Jaipur -Ii, Jaipur. 5. Appellate Authority, State Tax, Jaipur-Ii, Jaipur (Rajasthan). ----Respondents Connected With D.B. Civil Writ Petition No. 6093/2024 M/s. Manish Oil Product, F-75, Riico Industrial Area, Bharatpur- 321001 Through Its Authorized Signatory Manish Kumar Bansal S/o S D Bansal ----Petitioner Versus 1. Union Of India, Through Finance Secretary, Ministry Of Finance, Government Of India, New Delhi. 2. The State Of Rajasthan, Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 3. The Principal Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 4. The Assistant Commissioner, Central Goods And Services Tax, Division-F, Bharatpur. ----Respondents For Petitioner(s) : Ms. Paridhi Jain with Mr. Nikhil Sharma For Respondent(s) : Mr. Ajay Shukla with Mr. Raghav Sharma Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG [2025:RJ-JP:12208-DB] (2 of 3) [CW-4038/2024] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA

Order 18/03/2025 AVNEESH JHINGAN, J. (ORAL)

These petitions are being decided by common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No. 4038/2024. 2. This petition has been filed challenging the assessment order passed under the Goods & Services Tax Act, 2017, and order of the First Appellate Authority dated 19.02.2024. 3. On 19.03.2024, the following order was passed:- “Heard. Issue notice to the respondents on payment of P.F. within a week, returnable within four weeks. List this case on 08.05.2024 along with D.B. Civil Writ Petition No. 8937/2023 and other connected matters. Mr. Ajay Shukla, learned counsel puts appearance on behalf of respondent Nos.1 & 2 and Mr. Jai Lodha, learned counsel for respondent Nos.3 to 5. Taking into consideration the submission of learned counsel for the petitioner that the issue involved in this petition is identical and has been raised in the aforesaid two writ petitions, wherein, subject to fulfillment of certain conditions imposed on the petitioner therein, interim protection was granted, in order to maintain parity, we are also inclined to pass interim order to the effect that subject to deposit of the amount by the petitioner under Section 112 of sub-section (8) of the Central Goods and Services Tax Act, 2017, the recovery proceedings for the balance amount of the disputed amount shall be deemed to be stayed, till the next date of hearing.”

[2025:RJ-JP:12208-DB] (3 of 3) [CW-4038/2024]

This petition is disposed of with direction that in the eventuality of the petitioner filing the appeal within three months from the constitution of the tribunal, the same shall be considered in accordance with law.

The interim order passed by this Court on 19.03.2024, shall continue till the decision of the appeal subject to the compliance of directions given therein. (MANEESH SHARMA),J (AVNEESH JHINGAN),J SAHIL SONI/ RIYA/177-178

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.