Vectus Industries Limited vs. The Chief Commissioner
Held
The Court, with the consent of both parties, disposed of the writ petition. 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, no further recovery proceedings shall be initiated for 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 acknowledged the ongoing process for the constitution of the Tribunal and the reliance placed by the respondents on the Government circular.
Facts
The petitioner, Vectus Industries Limited, filed a writ petition before the Rajasthan High Court. The respondents, including the Chief Commissioner, State Goods and Service Tax, and the Appellate Authority, State Tax, were represented. The core of the matter, though not explicitly detailed in terms of the specific tax period or amount in dispute, concerns a challenge to an order or action by the State Tax Officer, Ward-III, Circle Anti Evasion, Kota. The procedural history indicates that the matter was listed for admission but was disposed of finally with the consent of both parties.
Key Issues
1. Whether the writ petition should be kept pending in light of the non-constitution of the Tribunal, or if it should be disposed of with liberty to the petitioner to file an appeal upon the Tribunal's constitution, considering the provisions of 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 since the Tribunal has not yet been constituted, the writ petition should not be kept pending. They proposed that the petition be disposed of with protection under Section 112(8) of the Act, 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:33548-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14927/2022 Vectus Industries Limited, E-95, E-96, G-76, G-77 And G-78, Riico Industrial Area, Bagru Ext., Tehsil Sanganer, District Jaipur (Rajasthan) Through Its Director Ashish Baheti S/o Shri Madan Mohan Baheti ----Petitioner Versus
The Chief Commissioner, State Goods And Service Tax, Jaipur
Appellate Authority, State Tax, Jaipur-Iii, Jaipur
State Tax Officer, Ward-Iii, Circle Anti Evasion, Kota (Rajasthan) ----Respondents For Petitioner(s) : Ms. Pooja Talwar & Ms. Paridihi Jain & Mr. Nikhil Sharma on behalf of Mr. Pankaj Ghiya For Respondent(s) : Mr. Samaksh Dasot & Mr. Rajat Sharma & Mr. Devesh Yadav on behalf of Mr. R.D. Rastogi, ASG, Ms. Kinjal Surana for Mr. Sandeep Taneja, AAG Mr. Harendra Neel HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE GANESH RAM MEENA Order 06/08/2024
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
The judgment continues below.
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