Jrk Industries PVT. LTD. vs. Union Of INDIA

CW/13029/2021HC RajasthanGSTCNR RJHC02073748202119 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages

AI SummaryRemanded

Facts

The petitioner, Jrk Industries Pvt. Ltd., filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed aggrieved of a show-cause notice dated 03.09.2021, issued under Section 73(1) of the Central Goods and Services Tax Act, 2017. The respondents are the Union of India and various GST authorities. During the pendency of the writ petition, an assessment order was passed. The Court was informed of this development.

Held

The Court noted that an assessment order had been passed during the pendency of the writ petition. Consequently, the Court disposed of the petition. The petitioner was granted liberty to avail remedies in accordance with law for challenging the assessment order. The Court did not decide on the merits of the show-cause notice or the assessment order, as the procedural development necessitated a different course of action. The principle derived is that once an assessment order is passed, the appropriate remedy lies in challenging that order through the prescribed legal channels, rather than pursuing a writ petition against the preceding show-cause notice.

Key Issues

1. Whether the petitioner can challenge the show-cause notice when an assessment order has been passed during the pendency of the writ petition? The petitioner's contention, implied by the filing of the writ petition, was to challenge the show-cause notice. The respondents did not appear to have made any specific arguments recorded in the judgment, as the matter was disposed of based on the subsequent development. The Court's decision hinges on the procedural consequence of the assessment order being passed.

Sections Cited

Section 73(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:8372-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13029/2021 Jrk Industries Pvt. Ltd., Having Registered Office At 203-B, Road No. 9, Vki Area, Jaipur - 302013 (Rajasthan) Through Its Director And Authorised Signatory Sh. Rajesh Kumar Jalan ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001. 2. Pr. Commissioner Of Central Goods And Services Tax, Jaipur Ncr Building, Statue Circle, Jaipur - 302005. 3. Assistant Commissioner, Central Gst, Division -A, Cp-21, 22,23, Road No. 1D, 1St Floor, Vki Area, Jaipur. ----Respondents For Petitioner(s) : Mr. Daksh Pareek For Respondent(s) : Ms. Vartika Mehra with Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 19/02/2024

This petition is filed aggrieved of show-cause notice dated 03.09.2021 issued under Section 73(1) of the Central Goods and Services Tax Act, 2017. 2. This Court has been informed that during pendency of the petition, the assessment order has been passed.

The petition is disposed of with liberty to the petitioner to avail remedies in accordance with law for challenging the assessment order. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/Daksh/4

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.