M/S Shree Shanti Medical vs. State Of Rajasthan
Original PDF →Facts
M/s Shree Shanti Medical, through its proprietor Tara Chand Tater, filed a writ petition before the Rajasthan High Court at Jodhpur. The petitioner is challenging an order or action by the Assistant Commissioner, Circle-B, Bikaner, and potentially the Joint Commissioner, Appellate Authority, State Tax Department, Bikaner. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the parties jointly submitted that the controversy is covered by a previous judgment of the same High Court in M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors.
Held
The Court held that the present petition should be disposed of in light of the judgment in M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. The Court directed that if the petitioner makes the payment as per the provisions contained 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 provided that the petitioner avails the statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal. The Court did not expressly leave any issue undecided, as the matter was disposed of based on the parties' consensus and a prior judgment.
Key Issues
1. Whether the writ petition should be kept pending or disposed of given the non-constitution of the GST Tribunal, and if disposed of, what protection should be afforded to the petitioner? (Question of law and procedure, turning on the interpretation of Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017 and the implications of the non-constitution of the Tribunal). Petitioner's Contention: The petitioner agreed to the disposal of the petition on the condition that they receive appropriate protection under Section 112(8) of the Act, allowing them to file an appeal within a stipulated period from the Tribunal's constitution. Revenue's Contention: The respondents (State of Rajasthan, Commissioner, Assistant Commissioner, and Joint Commissioner) submitted that the Tribunal has not yet been constituted, and the process is ongoing. They argued that the petition should not be kept pending but disposed of with protection under Section 112(8) of the Act, with liberty to the petitioner to file an appeal within a stipulated period from the Tribunal's constitution. 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
Cause title — parties, addresses and appearances
Order 27/03/2024
Learned counsel for the parties jointly submits that the controversy involved in the present petition is squarely covered by the judgment rendered by a Division Bench of this Court in the matter of M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. (D.B. Civil Writ Petition No.1115/2024), decided on 15.02.2024. Learned counsel submits that the present petition may be disposed of in light of M/s Shree Dev Narayan Marble (supra).
[2024:RJ-JD:14208-DB] (2 of 2) [CW-5367/2024]
1 The order dated 15.02.2024 reads as follows:- “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 of the Tribunal is going on, therefore, in these circumstances, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short 'the Act'), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division).
Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.
Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section(8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.”
In light of the aforesaid submission made by learned counsel for the parties, the present petition is disposed of in light of and with the similar direction as given in the case of M/s Shree Dev Narayan Marble (supra). All pending applications, if any, stand disposed of. (YOGENDRA KUMAR PUROHIT),J (DR.PUSHPENDRA SINGH BHATI),J c-1-Sudheer/-
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.