M/S Genus Innovation LTD vs. Union Of INDIA
Facts
M/s Genus Innovation Ltd. (Petitioner) filed a writ petition before the Rajasthan High Court. The Petitioner challenged an order or action passed by the Joint Commissioner, State Tax, Enforcement Wing-I, Circle-A, Rajasthan, Jaipur (Respondent No. 4). The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the matter was listed for admission, but with the consent of both parties, it was disposed of finally. The respondents' counsel submitted that the GST Tribunal has not yet been constituted, and the process is ongoing.
Held
The Court held that the writ petition should be disposed of with specific directions, considering the non-constitution of the GST Tribunal. The Court accepted the proposal made by the respondents and agreed to by the petitioner. The Court directed that if the petitioner makes the payment as per the provisions of sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017, further proceedings for the 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 the Tribunal is constituted. The Court did not decide on the merits of the underlying dispute, as the petition was disposed of on procedural grounds.
Key Issues
1. Whether the writ petition should be kept pending or disposed of in light of the non-constitution of the GST Tribunal and the availability of statutory remedies under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner agreed to the disposal of the petition on the condition proposed by the respondents. Respondents' Contention: The respondents argued that since the Tribunal is not constituted, the petition should not be kept pending. They proposed that the petition be disposed of with protection 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-JP:11000-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 20014/2023 M/s Genus Innovation Ltd, Spl, 2B, Riico Industrial Area, Sita- pura, Tonk Road, Jaipur - 302022 Through Its Agm And Autho- rized Signatory Shri Kush Mittal, Son Of Shri Bimal Mittal, Aged 43 Years, Resident Of 23/106, Swarn Path, Opp. Tagore Public School, Mansarovar, Jaipur. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, No.137, North Block, New Delhi-110001. 2. The State Of Rajasthan, Through Principal Secretary, Fi- nance Department, Secretariat, Jaipur.
The Appellate Authority, State Tax, Jaipur - Ii, Kar Bhawan, Ambedkar Circle, Jaipur.
The Joint Commissioner, (State Tax), Enforcement Wing- I, Circle-A, Rajasthan, Jaipur. ----Respondents For Petitioner(s) : Mr. Alkesh Sharma with Mr. Ayush Sharma For Respondent(s) : Mr. Kinshuk Jain for respondent no.1 with Mr. Sorabh Jain HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 04/03/2024
Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.
A
The judgment continues below.
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