M/S. Coral Developers vs. Union Of INDIA
Held
The Court disposed of the writ petition. The operative direction was that if the petitioner makes the payment as stipulated in Sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017, further proceedings for recovery of the balance amount shall not be drawn. This 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 and agreed to by the petitioner, acknowledging the current procedural situation regarding the Tribunal's constitution.
Facts
The petitioner, M/s. Coral Developers, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents, including the Union of India and various GST authorities, submitted that the GST Tribunal has not yet been constituted. They proposed that the petition be disposed of with liberty for the petitioner to file an appeal within a stipulated period from the date the Tribunal is constituted, provided the petitioner makes payment as per Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017. The petitioner agreed to this condition. The circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division) was relied upon by the respondents.
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 liberty to file an appeal upon its constitution? The petitioner's side agreed to the respondents' proposal for disposal of the writ petition with liberty to file an appeal within a stipulated period from the date the Tribunal is constituted, subject to making payment as per Section 112(8) of the Act. The respondents argued that due to the non-constitution of the Tribunal, the writ petition should not be kept pending but disposed of with appropriate protection under Section 112(8) of the Act, 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.
Sections Cited
Section 112(8)
AI-generated summary — verify with the full judgment below
[2024:RJ-JD:30742-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 7469/2024 M/s. Coral Developers, 2Nd Floor Rsg's The Universe Campus Hiran Magri Extension Opp. Sec. 9, Udaipur-313001 (Raj.) Through Its Authorised Signatory Ravi Kumar Tak S/o Rk Tak Aged 35 Year ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi
The Chief Commissioner, Central Goods Services Tax, Statue Circle, C Scheme, Jaipur
The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
Additional Commissioner, Central Excise Central Goods And Service Tax Commensurate, Udaipur ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya (through V.C.) For Respondent(s) : Mr. Sandeep Bhandawat Mr. Kuldeep Vaishnav HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR Order 26/07/2024 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 and the process towards constitution
The judgment continues below.
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