M/S. Wild Eye Travels vs. Union Of INDIA

Held

The Court disposed of the writ petition. The decision was based on the agreement between the petitioner and the respondents regarding the non-constitution of the GST Tribunal. The Court directed that if the petitioner makes the 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 of the constitution of the Tribunal. The Court did not decide on the merits of the underlying GST dispute but provided a procedural mechanism for the petitioner to pursue their appeal once the Tribunal is functional.

Facts

M/s. Wild Eye Travels, through its proprietor Mr. Sanjay Gehlot, filed a writ petition before the Rajasthan High Court at Jodhpur. The petitioner challenged an order or action passed by the revenue authorities under the Rajasthan Goods and Services Tax Act, 2017. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the matter was brought before the High Court as a writ petition. The respondents, including the Union of India and various GST authorities, acknowledged that the GST Tribunal had not yet been constituted.

Key Issues

1. Whether the writ petition should be kept pending given the non-constitution of the GST Tribunal, or disposed of with appropriate protection 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 since the Tribunal has not been constituted and the process is incomplete, the petition should not be kept pending. They proposed that the petition be disposed of with liberty to the petitioner to file an appeal within a stipulated period from the date the Tribunal is constituted, relying on a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division), and the protection available under Section 112(8) of the Act.