M/S Suparshwa Granite And Marble vs. Union Of INDIA
Held
The Court disposed of the writ petition with a specific direction. It held that if the petitioner makes the required payment as per the provisions of 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 GST Tribunal is constituted. The Court accepted the proposal made by the respondents, acknowledging the current non-constitution of the Tribunal and providing a procedural path forward for the petitioner.
Facts
The petitioner, M/s Suparshwa Granite And Marble, through its partner Mr. Abhishek Sankhla, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents included the Union of India and the State of Rajasthan, along with various GST authorities. The petition was listed for admission but was disposed of finally with the consent of both parties. The core of the matter involved a dispute related to GST, where the petitioner sought relief pending the constitution of the GST Tribunal. The respondents acknowledged the non-constitution of the Tribunal and proposed a resolution based on Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017.
Key Issues
1. Whether the High Court should entertain a writ petition concerning a GST dispute when the statutory appellate tribunal is not yet constituted, and if so, what interim protection can be granted to the petitioner? (Mixed question of law and fact, turning on the interpretation of the powers of the High Court under Article 226 of the Constitution and the implications of the non-constitution of the GST Tribunal). Petitioner's contention: The petitioner implicitly sought relief from the High Court due to the absence of the appellate tribunal, implying a need for interim measures. Revenue/State's contention: The respondents argued that the petition should not be kept pending but disposed of with liberty to the petitioner to file an appeal within a stipulated period from the constitution of the Tribunal, provided the petitioner makes payment as per Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017. 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-JD:33804-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 13227/2024 M/s Suparshwa Granite And Marble, 18, A One Complex, Sheetal Heights, Manwa Kheda, Udaipur 313002 Through Its Partner Mr. Abhishek Sankhla S/o Shri Gautam Lal Sankhla, Aged About 41 Years, R/o 18, A One Complex, Behind, Sheetal Hights, Manwa Kheda, Udaipur (Raj.) 313002 ----Petitioner Versus
Union Of India, Through Commissioner, Central Goods And Services Tax, Udaipur
State Of Rajasthan, Through Commissioner, State Goods And Services Tax, Kar Bhawan, Jaipur
Assistant Commissioner, Central Goods And Service Tax, Division A, Udaipur
Commissioner (Appeals), Central Goods And Service Tax And Central Excise, Jodhpur G 105, New Jodhpur Industrial Area, Basni, Jodhpur - 342003
Superintendent, Central Goods And Service Tax, Range Iv, Address 4 A, Fourth Floor, Lic Building, Reti Stand Choraha, Udaipur (Raj.) 313001 ----Respondents For Petitioner(s) : Mr. Vinay Kothari Mr. Ayush Goyal Mr. Lokesh Bahel For Respondent(s) : Mr. Mukesh Rajpurohit, Dy.SG Mr. Mahaveer Bishnoi,AAG assisted by Mr. Devendra Prajapat Mr. Kuldeep Vaishnav HON'BLE THE CHIEF JUSTICE MR.
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