M/S Gurunanak Arecanut Traders vs. Additional Commissioner

WMAP/147/2023HC RajasthanGSTCNR RJHC02064233202307 March 2024Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN2 pages

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Facts

The petitioner, M/s Gurunanak Arecanut Traders, filed an application for recall of an order dated 27.04.2023. The petitioner's counsel argued that their previous request for adjournment was denied, and the order was passed on merits without providing a proper hearing. This earlier order was challenged before the Supreme Court, which, on 07.08.2023, granted the petitioner liberty to seek a recall of the High Court's order. The respondents are the Additional Commissioner, Enforcement Wing-II, Rajasthan Goods and Services Tax, Jaipur, and the Assistant Commissioner (State Tax), B-I Enforcement Wing-II, State Tax, Jaipur.

Held

The Court considered the submissions made by the learned counsel for the petitioner. It was inclined to recall the order dated 27.04.2023, which was passed in D.B. Civil Writ Petition No.4866/2023. The reasoning appears to be based on the petitioner's assertion that they were not granted a proper hearing and the liberty granted by the Supreme Court. The Court allowed the application for recall. Consequently, the writ petition has been restored and will be listed for consideration before the appropriate Bench as per the roster. No specific amount in dispute or tax periods were mentioned in the judgment.

Key Issues

1. Whether the order dated 27.04.2023, passed in D.B. Civil Writ Petition No.4866/2023, should be recalled on the grounds that it was passed without affording the petitioner a proper hearing. The petitioner argued that their counsel's request for adjournment was rejected, leading to an ex-parte order passed on merits. They relied on the liberty granted by the Supreme Court to seek recall of the said order. The respondents did not record any specific arguments in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:11882-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Writ Miscellaneous Application No. 147/2023 M/s Gurunanak Arecanut Traders, Having Its Office First Floor Pvt No 10, Xvi/1333, Naiwala Original Road, Karol Bagh, New Delhi, Central Delhi, Delhi, 110005 Through Its Proprietor Mr Jaspreet Singh S/o Daljeet Singh Resident Of Mohalla- Mishrana, Uttari, Pihani, Phihani Dehat, Hardoi, Uttar Pradesh 241406 ----Petitioner Versus 1. Additional Commissioner, Enforcement Wing-Ii, Rajasthan Goods And Services Tax, Jaipur, Rajasthan 2. Assistant Commissioner (State Tax), B-I Enforcement Wing-Ii, State Tax, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Sameer Gupta through VC with Mr. Prashant Daga For Respondent(s) : Mr. Puneet Singhvi with Mr. Ayush Singh Mr. Ranjan Mehta through VC with Ms. Komal Suthar Mr. Keshav Khandelwal HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN

Order 07/03/2024

This is an application for recall of order dated 27.04.2023. 2. Learned counsel for the applicant would submit that earlier when the case was listed, prayer for adjournment was rejected and the order was passed on merits without hearing Counsel for the petitioner. He would submit that when that order was challenged before the Hon’ble Supreme Court, vide order dated 07.08.2023 the Hon’ble Supreme Court has granted him liberty to seek recall.

[2024:RJ-JP:11882-DB] (2 of 2) [WMAP-147/2023]

After consideration of submission of learned counsel for the petitioner, we are inclined to recall the order dated 27.04.2023 passed in D.B. Civil Writ Petition No.4866/2023. 4. Accordingly, the application is allowed. The writ petition is restored and be listed for consideration before the appropriate Bench as per roster. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ Kamlesh Kumar-RAHUL/1

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.