M/S. Swastik Copper Private Limited vs. Union Of INDIA
Held
The Court disposed of the writ petition. The primary issue was the procedural recourse available to the petitioner due to the absence of a constituted GST Tribunal. The respondents proposed, and the petitioner agreed, that the petition be disposed of with a direction that if the petitioner makes payment as per the provisions of Sub-section (8) of Section 112 of the Act, further recovery proceedings for the balance amount would not be initiated. This relief is contingent upon the petitioner availing the statutory remedy of appeal within three months from the date the Tribunal is constituted. The Court accepted this arrangement and disposed of the petition accordingly.
Facts
The petitioner, M/s. Swastik Copper Private Limited, filed a writ petition before the Rajasthan High Court. The respondents, Union of India and State of Rajasthan, along with the Appellate Authority, were impleaded. The core of the matter pertains to the petitioner's GST liability and the procedural recourse available due to the non-constitution of the GST Tribunal. The respondents acknowledged the ongoing process for Tribunal constitution and proposed a disposal of the writ petition with specific protection for the petitioner.
Key Issues
1. Whether the writ petition should be kept pending or disposed of given the non-constitution of the GST Tribunal, and if disposed of, what protection should be afforded to the petitioner under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner agreed to the disposal of the petition on the condition proposed by the respondents. Respondents' Contention: The respondents argued that the Tribunal has not yet been constituted, and the process is ongoing. They submitted that the petition should not be kept pending but disposed of with appropriate protection under Section 112(8) of the Act, allowing the petitioner to file an appeal within a stipulated period from the Tribunal's constitution. 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
[2024:RJ-JP:47855-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10461/2024 M/s. Swastik Copper Private Limited, E-1/1274, Riico, Phase-Iii, Sitapura Industrial Area, Jaipur-302022 Through Its Director Mr. Sandeep Jain S/o Shri Shashi Kumar Jain, Jaipur. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, Government Of India, North Block, Raisina Hills, Kartavya Path, New Delhi.
State Of Rajasthan Through Secretary, Ministry Of Finance, Government Of Rajasthan, Secretariat, Jan Path, Jaipur.
Appellate Authority, State Tax, Jaipur-Ii, Jaipur, Jhalana Doongri Institutional Area, Jaipur ----Respondents For Petitioner(s) : Mr. Suresh Agrawal For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Nishant Sarraf Mr. Yash Joshi for Ms. Sakshi Srivastava HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 22/11/2024
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 towar
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.