Rameshwar Prasad Beniwal S/O Shri Mangilal vs. Smt. Maya W/O Rameshwar Beniwal D/O Shri Siyaram

CRW/43/2023HC RajasthanGSTCNR RJHC02071257202312 July 2024Bench: MAHENDAR KUMAR GOYAL2 pages

AI SummaryPartly Allowed

Facts

This matter concerns a review petition filed by Rameshwar Prasad Beniwal, an Inspector in the Central Goods and Services Tax department. The petitioner sought to recall an order dated 03.07.2023 passed by the High Court and a subsequent order dated 07.08.2023 passed by the Registrar (Judicial). The original proceedings were S.B. Civil Revision Petition No.42/2023. The respondents include Smt. Maya and the Commissionerate of Custom and Central Goods Tax, along with the Union of India. The specific tax period and amount in dispute are not detailed in this excerpt.

Held

The Court allowed the review petition, subject to a cost of Rs. 2,500/-. The Court recalled its order dated 03.07.2023 and the Registrar (Judicial)'s order dated 07.08.2023. Consequently, the S.B. Civil Revision Petition No.42/2023 was ordered to be restored to its original number. This restoration is conditional upon the review petitioner complying with the order dated 03.07.2023 and depositing the aforementioned cost in the Litigants Welfare Fund within four weeks from the date of the order. Failure to comply with these conditions will result in the recall of this order and the dismissal of the review petition without further reference to the Court. The specific grounds for review and the substantive issues of the original revision petition were not elaborated upon in this excerpt.

Key Issues

1. Whether the review petition filed by Rameshwar Prasad Beniwal should be allowed, thereby recalling the High Court's order dated 03.07.2023 and the Registrar's order dated 07.08.2023? Petitioner's Argument: The petitioner argued that the review petition should be allowed for the reasons stated therein, implying that there were grounds for reviewing the previous orders. The petitioner sought the restoration of S.B. Civil Revision Petition No.42/2023 to its original number. Revenue/State's Argument: The judgment does not record any specific arguments made by the respondents (Smt. Maya, Commissionerate of Custom and Central Goods Tax, Union of India) in opposition to the review petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:29293] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Review Petition No. 43/2023 In S.B. Civil Revision No.42/2023 Rameshwar Prasad Beniwal S/o Shri Mangilal, R/o Banyana Thana, Tehsil Lavan, At Present Inspector Central Goods And Services Tax, Division-1, Kota Range-Xlii, Ramganj Mandi, Kota, Rajasthan ----Petitioner Versus 1. Smt. Maya W/o Rameshwar Beniwal D/o Shri Siyaram, R/o Mohalla Khatikan, Dausa Dist. Dausa. 2. Commissionarate Custom And Central Goods Tax, Through Commissioner, Statue Circle, C-Scheme, Ashok Nagar, Jaipur- 302005 3. Union Of India, Through Secretary, Ministry Of Home Affairs, New Delhi. ----Respondents For Petitioner(s) : Mr. Yogendra Jain HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL

Order 12/07/2024

For the reasons stated in the review petition, the same is allowed subject to cost of Rs.2,500/-. The order dated 03.07.2023 passed by this Court as also the order dated 07.08.2023 passed by the Registrar (Judicial) of this Court are recalled. The S.B. Civil Revision Petition No.42/2023 shall stand restored to its original number provided the order dated 03.07.2023 is complied with and the aforesaid cost is deposited by the review petitioner in the Litigants Welfare Fund within a period of four weeks from today

[2024:RJ-JP:29293] (2 of 2) [CRW-43/2023] failing which this order shall stand recalled and the S.B. Civil Review Petition No.43/2023 shall stand dismissed without reference to the Court. (MAHENDAR KUMAR GOYAL),J MR/73

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.