M/S Xponent Space Developers Private Limited vs. State Of Rajasthan
Held
The Court held that the writ petition should be disposed of with a specific direction. The Court accepted the respondents' submission that the Tribunal is yet to be constituted. Consequently, the Court directed that if the petitioner makes the payment as stipulated under Sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017, further proceedings for the recovery of the balance amount shall not be drawn. 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 GST dispute, focusing solely on the procedural aspect due to the non-functional Tribunal.
Facts
M/s Xponent Space Developers Private Limited (Petitioner) filed a writ petition before the Rajasthan High Court at Jaipur. The respondents, State of Rajasthan and Union of India, represented by the Assistant Commissioner, State Tax, and the Secretary Finance respectively, entered appearance. The matter was listed for admission but was disposed of finally with the consent of the parties. The core of the dispute, including the specific tax period(s) and the amount in dispute, is not explicitly detailed in the provided text. The procedural history indicates that the petition was filed due to the non-constitution of the GST Tribunal.
Key Issues
1. Whether the writ petition should be entertained and kept pending in light of the non-constitution of the GST Tribunal, or if it should be disposed of with liberty to the petitioner to avail the statutory remedy upon the Tribunal's constitution? (Question of law). 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 Rajasthan Goods and Services Tax Act, 2017, 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:43692-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15497/2024 M/s Xponent Space Developers Private Limited, (M/s Exponent Space Developers Private Limited) Through Its Managing Director Mr Abhinav Gupta R-8/a, Udhister Marg, C-Scheme, Jaipur. ----Petitioner Versus
State Of Rajasthan, Through Secretary Finance, Government Of Rajasthan, Secretariat, Janpath, Jaipur -05
Assistant Commissioner, State Tax, Ward -I, Anti-Evasion, Abu- Road, Rajasthan.
Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi- 110001 ----Respondents For Petitioner(s) : Mr. Sarvesh Jain Advocate through Video Conferencing with Mr. Siddharth Bapna Advocate For Respondent(s) : Mr. Sandeep Taneja, Additional Advocate General with Ms. Kinjal Surana Advocate. Ms. Kanika Wadhwani Advocate on behalf of Mr. R.D. Rastogi, Additional Solicitor General. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE GANESH RAM MEENA Order 18/10/2024
Heard.
Mr. Sandeep Taneja, learned Additional Advocate General enters appearance and takes notice on behalf of Respondents No.1 & 2. 3. Ms. Kani
The judgment continues below.
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