M/S Sh. Kanhiya Lal Vishnoi vs. Union Of INDIA
Facts
The petitioner, M/s Sh. Kanhiya Lal Vishnoi, a proprietorship firm engaged in borewell services, filed a writ petition before the Rajasthan High Court. The petitioner had filed a statutory appeal under applicable laws but sought to invoke the writ jurisdiction of the High Court. The reason for invoking writ jurisdiction was to seek a waiver of the pre-deposit amount, which the petitioner claimed was extremely harsh. The petitioner stated that against a demand of Rs. 2.4 crores, they were required to deposit approximately Rs. 15,00,000/- as pre-deposit, an amount they were unable to arrange. The respondents were the Union of India and the Commissioner, Central Goods and Services Tax and Central Excise Commissionerate.
Held
The Court held that the writ petition was not maintainable. Firstly, the provision of pre-deposit had not been challenged in the petition. Secondly, considering the facts of the case, particularly that the petitioner is a proprietorship firm engaged in borewell services, the Court found that no case of hardship was made out. Therefore, the Court dismissed the writ petition. The ratio decidendi is that a writ court will not entertain a plea for waiver of pre-deposit on grounds of hardship if the provision itself is not challenged and if the facts do not demonstrate exceptional circumstances warranting such intervention. The operative direction was the dismissal of the writ petition.
Key Issues
1. Whether the High Court, in its writ jurisdiction, can grant a waiver of the pre-deposit amount required for filing a statutory appeal, on grounds of financial hardship, when the provision for pre-deposit itself has not been challenged? Petitioner's contention: The petitioner argued that the pre-deposit provision is extremely harsh and that they are unable to arrange the required Rs. 15,00,000/- against a demand of Rs. 2.4 crores, thus seeking indulgence from the Writ Court. Respondents' contention: The respondents did not appear to have made any specific arguments recorded in the judgment regarding the waiver or the harshness of the provision. The Court's reasoning suggests that the respondents likely did not contest the petitioner's plea on its merits, but rather focused on the procedural aspects and the lack of challenge to the provision itself.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12707/2022 M/s Sh. Kanhiya Lal Vishnoi, Bajrang Pura, Via- Pur, Bhilwara (Rajasthan) Since Deceased, Through Wife Smt. Manju Devi Vishnoi W/o Late Sh. Kanhiya Lal Vishnoi Aged About 47 Years, R/o Bajrang Pura, Via-Pur, Bhilwara (Rajasthan). ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi-110001. 2. Commissioner, Central Goods And Services Tax And Central Excise Commissionerate, 142-B, Hiran Magri, Sector-11, Udaipur (Rajasthan) ----Respondents For Petitioner(s) : Mr. Daksh Pareek with Mr. Arjun Singh For Respondent(s) : HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 08/09/2022 Heard. Having filed a statutory appeal under the applicable laws, the petitioner has sought to invoke writ juri iction of this Court on the ground that he may be granted waiver of pre-deposit because the said provision is extremely harsh. He would submit that under the existing scheme of pre-deposit, as against the demand of Rs. 2.4 crores, he is required to deposit approximat
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