Shankar Lal Jangir vs. Union Of INDIA
Facts
The petitioner, Shankar Lal Jangir, approached the Rajasthan High Court at Jodhpur through a writ petition. The respondents included the Union of India, the State of Rajasthan, the Additional Commissioner (Appeals), and the Assistant Commissioner, State Tax Department. The core of the dispute, though not explicitly detailed in terms of tax periods or specific amounts, concerns a matter that the parties agreed was squarely covered by a previous judgment of the same court in M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. The procedural history that matters is the pendency of the writ petition and the ongoing process of constitution of the GST Tribunal.
Held
The Court held that the present writ petition should be disposed of in light of the judgment in M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. The reasoning was based on the joint submission of the parties that the controversy was covered by the said precedent. The operative direction was that the petitioner could make payment as per the provisions contained in Sub-section (8) of Section 112 of the Act. Upon such payment, further proceedings for recovery of the balance amount shall not be drawn, provided the petitioner avails the statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal. The issue of the specific tax dispute itself was not decided on merits; rather, the procedural aspect of appeal filing due to the non-constitution of the Tribunal was addressed.
Key Issues
1. Whether the present writ petition should be kept pending or disposed of given the non-constitution of the GST Tribunal? (Question of law turning on the procedural implications of Tribunal non-constitution). Petitioner's Argument: The petitioner agreed to the disposal of the petition on the condition proposed by the respondents. Respondents' Argument: The respondents argued that since the Tribunal has not yet been constituted and the process is ongoing, the petition should not be kept pending. Instead, it should be disposed of with appropriate 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 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-JD:11934-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3918/2024 Shankar Lal Jangir, Prop. Of M/s Shankar Lal Jangir, Near Sonu Monu School, Rampura Basti, Gali No. 20, Bikaner - 334001 (Rajasthan). ----Petitioner Versus
Union Of India, Through Chief Commissioner, Central Goods And Service Tax, Central Revenue Building, Statue Circle, Jaipur - 302010 (Rajasthan).
State Of Rajasthan, Through Commissioner, State Goods And Service Tax, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle Jaipur - 302010 (Rajasthan).
The Addl. Commissioner (Appeals), State Tax Department, Mal Godam Road, Second Entry Gate Of Railway Station, Bikaner - 334001 (Raj.).
The Asstt. Commissioner, State Tax Department, Ward-Ii, Circle-C, Kar Bhawan, Tulsi Circle, Bikaner - 334001 (Raj.). ----Respondents For Petitioner(s) : Mr. Shafi Mohammad Chouhan on VC For Respondent(s) : Mr. Rajvendra Saraswat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 06/03/2024
Learned counsel for the parties jointly submits that the controversy involved in the present petition is squarely covered by the judgment rendered b
The judgment continues below.
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