M/S Komal Marble vs. State Of Rajasthan

CW/1113/2024HC RajasthanGSTCNR RJHC01004901202415 February 2024Bench: MANINDRA MOHAN SHRIVASTAVA,MUNNURI LAXMAN2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Komal Marble, through its proprietor Bheru Lal Gurjar, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents included the State of Rajasthan, the Commissioner of Rajasthan State GST Department, the Assistant Commissioner, and the Additional Commissioner (Appellate Authority). The petition was filed against an order or action by the revenue authorities, though the specific order and tax period are not detailed in the provided text. The amount in dispute is also not specified. The procedural history indicates the matter was listed for admission, but with the consent of both parties, it was disposed of finally.

Held

The Court disposed of the writ petition with a specific direction. It held that if the petitioner makes the payment as stipulated in Sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017, no further recovery proceedings for the balance amount shall be initiated. This relief is contingent upon the petitioner availing the statutory remedy of appeal within a period of three months from the date the GST Tribunal is constituted. The Court did not decide on the merits of the underlying dispute but provided a procedural mechanism for the petitioner to pursue their appeal once the appellate forum is functional. The reasoning is based on the current non-constitution of the Tribunal and the need to provide a protective measure for the assessee while respecting the statutory appeal process.

Key Issues

1. Whether the writ petition should be entertained given the pendency of the constitution of the GST Tribunal, and if so, what protection can be afforded to the petitioner? The petitioner, M/s Komal Marble, sought relief from the High Court. The revenue, represented by the State of Rajasthan and its GST authorities, submitted that the GST Tribunal is not yet constituted, and the process is ongoing. The revenue proposed that the writ petition should not be kept pending but disposed of with protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017. This protection would allow the petitioner to file an appeal within a stipulated period from the date the Tribunal is constituted, relying on a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division). The petitioner's counsel agreed to this proposed course of action.

Sections Cited

Section 112(8)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JD:7895-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1113/2024 M/s Komal Marble, Through Its Proprietor Bheru Lal Gurjar S/o Goma Lal Gurjar Aged About 42 Years, R/o Doomkhera Post Mahasatiyon Ki Madri Teh. Kunawaria Distt. Rajsamand (Raj.) 313324 ----Petitioner Versus 1. State Of Rajasthan, Through Principal Secretary, Finance Department (Tax Division), Secretariat, Jaipur. 2. Commissioner, Rajasthan State Gst Department, Kar Bhawan, Jaipur 3. Assistant Commissioner, Assistant Commissioner, Circle Rajsamand, Ward 1, Bhilwara, Rajasthan. 4. Additional Commissioner, Appellate Authority, State Taxes, Udaipur. 5. Hdfc Bank Through Its Branch Manager, Ganesh Plaza, Mahapragya Vihar, 100 Feet Road, Rajsamand, Rajasthan - 313326 ----Respondents For Petitioner(s) : Mr. Priyansh Arora For Respondent(s) : Mr. Sunil Bhandari HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order 15/02/2024 Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.

At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, this petition may not be kept

[2024:RJ-JD:7895-DB] (2 of 2) [CW-1113/2024] pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short 'the Act'), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division).

Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.

Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section(8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal. (MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ 2-divyaP/-

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.