Babu Lal vs. Union Of INDIA
Facts
The petitioner, Babu Lal, proprietor of M/s Babu Lal Suthar, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents include the Union of India, the State of Rajasthan, the Additional Commissioner (Appeals), and the Assistant Commissioner, State Tax Department. The parties jointly submitted that the controversy in the present petition is squarely covered by a previous judgment of the same Court in M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. The previous judgment dealt with a similar situation where the GST Tribunal had not yet been constituted, and the petitioner sought protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017.
Held
The Court, with the consent of the parties, disposed of the writ petition. The decision was based on the precedent set 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 by consent based on 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 under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner agreed to the disposal of the petition on the condition proposed by the respondents, implying acceptance of the proposed protection. Revenue/State's Argument: The respondents argued that since the Tribunal has not been constituted and the process is ongoing, the petition should not be kept pending. They proposed that the petition be disposed of with appropriate protection available under Section 112(8) of the Act, 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:11353-DB] (1 of 2) [CW-3903/2024] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3903/2024 Babu Lal, Prop. Of M/s Babu Lal Suthar, Rampura Basti, Gali No. 20, Bikaner - 334001 (Rajasthan). ----Petitioner Versus
Union Of India, Through Chief Commissioner, Central Goods And Service Tax, Central Revenue Building, State 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 rende
The judgment continues below.
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