M/S Rajasthan Khadi Sangh vs. State Of Rajasthan
Held
The Court disposed of the writ petition. The decision was based on the agreement of the parties to address the situation arising from the non-constitution of the GST Tribunal. The Court directed 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, no further recovery proceedings for the balance amount shall be initiated. 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 did not delve into the merits of the underlying tax dispute, as the disposal was procedural.
Facts
The petitioner, M/s Rajasthan Khadi Sangh, through its Secretary, filed a writ petition before the Rajasthan High Court. The respondents were the State of Rajasthan and the Union of India. The petition was listed for admission. However, with the consent of all parties, the matter was disposed of finally. The respondents' counsel submitted that the GST Tribunal had not yet been constituted, and the process was ongoing. They proposed that the petition not be kept pending but 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 Tribunal's constitution. The petitioner's counsel agreed to this arrangement.
Key Issues
1. Whether the writ petition should be kept pending or disposed of in light of the non-constitution of the GST Tribunal, considering the provisions of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner agreed to the proposal for disposal of the petition with liberty to file an appeal upon constitution of the Tribunal, subject to certain conditions. Respondents' Contention: The respondents argued that as the Tribunal is not yet constituted, the writ petition should not be kept pending. They proposed disposing of the petition with protection under Section 112(8) of the Act, allowing the petitioner to file an appeal within a specified 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:30843-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 11816/2024 M/s Rajasthan Khadi Sangh, Khadi Baug, Chomu, through its Secretary Govind Kumar Mishra ----Petitioner Versus
State of Rajasthan, through Secretary Finance, Government of Rajasthan, Secretariat, Janpath, Jaipur- 05
Joint Commissioner, State Tax, Enforcement Wing-II- Rajasthan, Circle-B, Rajasthan- Jaipur
Union of India, through Secretary Finance, Ministry of Finance, North Block, New Delhi-110001 ----Respondents For Petitioner : Mr. Sarvesh Jain, Advocate For Respondents : Mr. Sandeep Taneja, Additional Advocate General Mr. Punit Singhvi, Advocate Mr. C.S. Sinha, Advocate on behalf of Mr. R.D. Rastogi, Additional Solicitor General HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 23/07/2024
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 counsels for the respondents have submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going o
The judgment continues below.
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