M/S. Bikaji Foods International Limited vs. Union Of INDIA

CW/2460/2019HC RajasthanGSTCNR RJHC01010964201910 July 2024Bench: PUSHPENDRA SINGH BHATI,MUNNURI LAXMAN2 pages

AI SummaryRemanded

Facts

The petitioner, M/s. Bikaji Foods International Limited, filed a writ petition before the Rajasthan High Court at Jodhpur. The petitioner sought to challenge certain provisions of the Central Goods and Service Tax Act, 2017. The petitioner's counsel submitted that the prayers made in the writ petition have already been granted by the appellate authority. However, the petitioner requested liberty to challenge the provisions of Sections 139, 140, 141, and 142 of the Central Goods and Service Tax Act, 2017, on the grounds that they are contradictory to the provisions of the Central Excise Act, 1994, read with CENVAT Credit Rules, 2004. This liberty was sought to be exercised at an appropriate time if deemed necessary.

Held

The Court disposed of the writ petition with liberty granted to the petitioner as prayed. The petitioner had submitted that their prayers had already been granted by the appellate authority. However, they specifically sought liberty to challenge Sections 139, 140, 141, and 142 of the Central Goods and Service Tax Act, 2017, citing a contradiction with the Central Excise Act, 1994, and CENVAT Credit Rules, 2004. The Court acceded to this request, allowing the petitioner to pursue this challenge at an appropriate future time. The operative direction is to grant the liberty as requested by the petitioner. No specific findings were made on the merits of the contradiction alleged, as the petition was disposed of on the basis of the liberty granted.

Key Issues

1. Whether the petitioner is entitled to liberty to challenge the provisions of Sections 139, 140, 141, and 142 of the Central Goods and Service Tax Act, 2017, on the ground of contradiction with the Central Excise Act, 1994, and CENVAT Credit Rules, 2004? Petitioner's Argument: The petitioner argued that the aforementioned sections of the CGST Act, 2017, are contradictory to the existing provisions of the Central Excise Act, 1994, read with CENVAT Credit Rules, 2004. They sought the liberty to challenge these provisions at a later stage if the need arises. Revenue's Argument: The judgment does not record any specific argument from the respondents (Union of India and other authorities) regarding the petitioner's request for liberty to challenge the said provisions. The court's decision appears to be based on the petitioner's submission.

Sections Cited

Section 139, Section 140, Section 141, Section 142

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JD:27984-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2460/2019 M/s. Bikaji Foods International Limited, F-196-199, F-178-188, Bichhwal Industrial Area, Bikaner- 334006 Rajasthan Through Authorized Signatory Shri Shambhu Dayal Gupta, Age - 55 S/o Late Ram Swaroop Gupta Residing At 35, RIICO Residental Colony, Bichhwal Bikaner Duly Authroized By Resolution. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance (Department Of Revenue), No. 137, North Block New Delhi- 110001 2. The GST Council, Through Chairperson, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Cannaught Place New Delhi- 110001 3. Goods And Services Tax Newtwork, Through Chairman, East Wing, 4Th Floor, World Mark- 1, Aerocity, New Delhi- 110037 4. Chairperson, CBIDT And Department Of Revenue, Government Of India, North Block, New Delhi- 110001 5. Commissioner, Central, Goods And Services Tax, NCRB, Jodhpur Commissionerate, Jodhpur, Rajasthan. 6. Office Of The Superintendent, Central Goods And Servies Tax Range- XXI, Opposite Chetan Mahadev Mandir, Jaipur Road, Bikaner (Raj.). ----Respondents For Petitioner(s) : Mr. Sanjay Jhanwar, Sr. Advocate through V.C. assisted by Mr. G.K. Chhangani For Respondent(s) : Mr. Uttam Singh Rajpurohit for Mr. Mukesh Rajpurohit, Dy. S.G. Mr. Rajvendra Saraswat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order 10/07/2024

Mr. Sanjay Jhanwar, learned Senior Advocate assisted by Mr. G.K. Chhangani, learned counsel for the petitioner, firmly submits that petitioner’s prayers have already been granted by the

[2024:RJ-JD:27984-DB] (2 of 2) [CW-2460/2019] appellate authority, however, he seeks a liberty to challenge the provisions of Sections 139, 140, 141 and 142 of the Central Goods and Service Tax Act, 2017, as these provisions are contradictory to the provisions of Central Excise Act, 1994, read with CENVAT Credit Rules, 2004 to which he seeks liberty to challenge at appropriate time, if necessary.

In view of the aforesaid submission, the writ petition is disposed of with the liberty as prayed. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J. 78-Ramesh/BhumikaP/-

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.