M/S. Swastik Copper Private Limited vs. Union Of INDIA
Held
The Court disposed of the writ petition. The operative direction was that if the petitioner makes the payment as per the provisions contained in Sub-section (8) of Section 112 of the Act, further proceedings for 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 of the constitution of the Tribunal. The Court accepted the respondents' submission regarding the non-constitution of the Tribunal and the proposed course of action. The ratio decidendi is that in the absence of a constituted appellate tribunal, a High Court can grant interim protection and allow a party to pursue their statutory remedy within a reasonable time frame after the tribunal becomes functional, provided certain conditions regarding payment are met.
Facts
The petitioner, M/s. Swastik Copper Private Limited, filed a writ petition before the Rajasthan High Court. The respondents, Union of India and the State of Rajasthan, represented by the Appellate Authority, submitted that the GST Tribunal has not yet been constituted. 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. This proposal was supported by a circular dated 23.03.2020 from the Government of Rajasthan, Finance Department (Tax Division). The petitioner's counsel agreed to this arrangement.
Key Issues
1. Whether the writ petition should be kept pending in light of the non-constitution of the GST Tribunal, or disposed of with specific directions? 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 since the Tribunal is not yet constituted, the petition should not be kept pending. They proposed that the petition be 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 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
[2024:RJ-JP:36342-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10676/2024 M/s. Swastik Copper Private Limited, E-1/1274, RIICO, Phase- III, Sitapura Industrial Area, Jaipur- 302022. ----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 No.1 For Respondents No.2 & 3 : : Mr. Ajay Shukla along with Mr. Raghav Sharma Mr. Sandeep Taneja, AAG along with Ms. Kinjal Surana HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 30/08/2024
Mr. Ajay Shukla, learned counsel, on advance copy, appears on behalf of Respondent No.1. 2. Mr. Sandeep Taneja, learned Additional Advocate General, on advance copy, appears on behalf of Respondents No. 2 & 3. 3. Though the matter comes up for admission today, with the consent of the partie
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