Shankar Lal Jangir vs. Union Of INDIA
Facts
The petitioner, Shankar Lal Jangir, approached the Rajasthan High Court at Jodhpur through a civil writ petition. The respondents included the Union of India, the State of Rajasthan, and various tax authorities. The core of the dispute revolves around a tax matter where the petitioner is seeking relief. The parties jointly submitted that the controversy in the present petition is squarely covered by a previous judgment of the same High Court in the case of M/s Shree Dev Narayan Marble vs. State of Rajasthan & Ors. This prior judgment addressed a similar situation concerning the non-constitution of the GST Tribunal and provided a procedural path forward for taxpayers.
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 reasoning was based on the joint submission of the parties that the controversy was covered by the said judgment. The Court directed that if the petitioner makes the payment as per the provisions contained in Sub-section (8) of Section 112 of the Act, further proceedings for recovery of the balance amount shall not be drawn. This relief is contingent upon the petitioner availing 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 precedent and consent.
Key Issues
1. Whether the present writ petition should be kept pending or disposed of in light of the ongoing process for the constitution of the GST Tribunal, considering the provisions of 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 that appropriate protection would be available under Section 112(8) of the Act, allowing them to file an appeal within a stipulated period from the date the Tribunal is constituted. Revenue/State's Argument: The respondents submitted that since the Tribunal has not yet been constituted, the petition may not be kept pending. They proposed that the petition could be disposed of with liberty to the petitioner to file an appeal within the statutory period from the date of the Tribunal's constitution, provided the petitioner makes the payment as per Section 112(8) of the Act. Reliance was placed 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:11936-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3897/2024 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 Ans 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 by
The judgment continues below.
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