M/S Felicity Projects Private Limited vs. The Joint Commissioner (Appeals)

CW/5880/2024HC RajasthanGSTCNR RJHC02030006202406 January 2025Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS3 pages

AI SummaryRemanded

Facts

M/s Felicity Projects Private Limited (Petitioner) filed a writ petition before the Rajasthan High Court. The respondents included the Joint Commissioner (Appeals), Assistant Commissioner, Deputy Commissioner (all Central GST Department), the State of Rajasthan, and the Union of India. The petition was filed challenging an order or action by the revenue authorities, though the specific order, tax period, amount in dispute, and the authority that passed the order are not detailed in the provided text. The procedural history indicates the matter was listed for admission but was disposed of finally with the consent of the parties.

Held

The Court decided to dispose of the writ petition with a specific direction. It held that if the petitioner makes the payment as stipulated in Sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017, no further proceedings shall be drawn for the recovery of the balance amount. This relief is contingent upon the petitioner availing the statutory remedy of appeal within a period of three months from the date the Tribunal is constituted. The Court did not decide on the merits of the underlying dispute, focusing instead on the procedural aspect of appeal filing due to the non-constitution of the Tribunal. The ratio is that in the absence of a constituted Tribunal, a High Court can grant interim protection and direct the petitioner to pursue statutory remedies upon its establishment, provided pre-conditions are met.

Key Issues

1. Whether the writ petition should be entertained and kept pending in light of the ongoing process for the constitution of the GST Tribunal, or if it should be disposed of with liberty to the petitioner to file an appeal upon the Tribunal's constitution? The petitioner's counsel agreed to the disposal of the petition on the condition proposed by the respondents. The respondents argued that since the Tribunal has not yet been constituted, the petition should not be kept pending. They proposed that the petition be disposed of with protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, allowing the petitioner to file an appeal within a stipulated period from the date the Tribunal is constituted. They relied on a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division).

Sections Cited

Section 112(8)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:510-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 5880/2024 M/s Felicity Projects Private Limited, Plot No. 1, 2Nd Floor, Felicity Tower, Sahkar Marg, Jaipur - 302015. Registered Office - 52/16 S/F, Chitranjan Park, New Delhi, 110019, Through Its Director Ashu Mathur S/o Sk Mathur, aged about 50 years, 450 433 Nemi Sagar Colony Vaishali Nagar Jaipur - 302021. ----Petitioner Versus 1. The Joint Commissioner (Appeals), Central State Goods And Service Tax Department, New Central Revenue Building, Statue Circle, C Scheme, Jaipur - 302005. 2. Assistant Commissioner, Central Goods And Service Tax Department Division -G Central Excise Building Sector 10 Vidhyahdar Nagar, Jaipur (Rajasthan). 3. Deputy Commissioner, Central Goods And Service Tax Department Division -G, Central Excise Building Sector 10 Vidhyahdar Nagar Jaipur (Rajasthan). 4. State Of Rajasthan, Finance Department (Tax Division), 1St Floor Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005 Through Its Joint Secretary (Tax). 5. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi- 110001, Through Its Secretary. ----Respondents For Petitioner : Mr. Prateek Kedawat Advocate with Mr. Saajan Saini, Advocate. For Respondents : Mr. Harish Tripathi Advocate. Mr. Sandeep Taneja Additional Advocate General with Ms. Kinjal Surana Advocate. [2025:RJ-JP:510-DB] (2 of 3) [CW-5880/2024] HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS

Order 06/01/2025

Mr. Harish Tripathi, learned counsel enters appearance and takes notice on behalf of Respondents No. 1 to 3 and 5. 2. Mr. Sandeep Taneja, learned Additional Advocate General enters appearance and takes notice on behalf of Respondents No.

Copy of petition be supplied to learned counsel for the respondents today itself.

Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed off finally.

At the outset, learned counsels for the respondents have 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, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax Act, 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 the submission, learned counsels placed 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

[2025:RJ-JP:510-DB] (3 of 3) [CW-5880/2024] 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. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI-YOGESH /10

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.