M/S Kesri Alloys Private Limited vs. The Chief Commissioner, Commercial Taxes Department
Facts
M/s Kesri Alloys Private Limited (Petitioner) filed a writ petition challenging an order dated 22.12.2023 passed by the Assistant Commissioner, Ward-I, Circle-B, Enforcement Rajasthan Wing-I. The Petitioner contended that it was not afforded a reasonable opportunity of hearing as required by Section 75(4) of the Rajasthan Goods & Services Tax Act, 2017. A notice was issued to the Petitioner on 11.05.2023, granting one month to file a reply, which was due by 11.06.2023. The Petitioner applied for an extension of one month due to unforeseen circumstances and urgent personal work. Despite the extension, no reply was filed. The impugned order was passed approximately six months after the initial notice.
Held
The Court held that the Petitioner was not entitled to discretionary relief on the grounds urged. While the Petitioner claimed a lack of reasonable opportunity of hearing under Section 75(4) of the Rajasthan Goods & Services Tax Act, 2017, the Court noted that the Petitioner itself had sought a further extension of one month to file its reply. The impugned order was passed approximately six months after the initial notice. The Court found that the Petitioner's conduct, in seeking an extension and then failing to file a reply, undermined its claim of not being afforded a reasonable opportunity. Therefore, the Court declined to exercise its discretionary jurisdiction in favour of the Petitioner. The Petitioner was left to avail the remedy available to it under the law. No specific issue was expressly left undecided.
Key Issues
1. Whether the Petitioner was afforded a reasonable opportunity of hearing as contemplated under Section 75(4) of the Rajasthan Goods & Services Tax Act, 2017, given the timeline of events and the Petitioner's request for extension. Petitioner's Argument: The Petitioner argued that a reasonable opportunity of hearing was not provided, violating Section 75(4) of the Act. They emphasized their request for an extension and implied that the subsequent order was passed without due consideration of their response. Revenue's Argument: The judgment does not explicitly record arguments from the Revenue or State respondents. However, the Court's reasoning implies that the Petitioner's own conduct, including seeking an extension and failing to file a reply, was considered.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:2461-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 491/2024 M/s Kesri Alloys Private Limited, Having Its Principal Place Of Business At B-196A, Kahrani Industrial Area, Bhiwadi Rajasthan Through Its Director - Shri Amit Kumar Jain S/o Late Shri Rishi Parkash Jain, Aged 44 Years Residing At H No-12 A, Tower 15/e, Belgravia Central Park Resorts, Sector-48, South City-Ii, Gurgaon, Haryana, 122018. ----Petitioner Versus
The Chief Commissioner, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, C-Scheme, Jaipur - 302001, Rajasthan.
The Assistant Commissioner, Ward-I, Circle-B, Enforcement Rajasthan Wing-I, Kar Bhawan, Ambedkar Circle, C-Scheme, Jaipur - 302001, Rajasthan.
The Joint Commissioner, Circle-B, Enforcement Rajasthan Wing-I, Rajasthan Goods And Services Tax, Kar Bhawan, Ambedkar Circle, C-Scheme, Jaipur - 302001, Rajasthan.
The Union Of India, Through Finance Secretary, North Block, Central Secretariat, New Delhi- 110001. 5. The State Of Rajasthan, Through Secretary, Respondents Of Commercial Taxes, Government Of Rajasthan, Secretariat, Jaipur ----Respondents For Petitioner(s) : Mr. Ranjan Mehta,
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