M/S. Vandana Web Solution vs. Commissioner, Central Goods And Service Tax And Central Excise
Held
The Court disposed of the present writ petition. It granted liberty to the petitioner to file a representation before Respondent No. 3, the Joint Commissioner (Appeals), within a period of two weeks from the date of the order. The Court further directed Respondent No. 3 to consider and decide the petitioner's representation within a period of two months from the date of its receipt. The decision on the representation is to be made in light of the judgment passed by the Delhi High Court in the case of Jian International Vs. Commissioner of Delhi Goods and Services Tax. The stay petition was also decided. The Court did not decide on the merits of the petitioner's grievances, as the matter was remitted for representation.
Facts
The petitioner, M/s. Vandana Web Solution, filed a writ petition before the Rajasthan High Court. The petitioner sought disposal of the writ petition with liberty to file a representation before Respondent No. 3, the Joint Commissioner (Appeals), Central Goods and Service Tax and Central Excise, Jodhpur. The petitioner requested that Respondent No. 3 be directed to decide this representation in light of the judgment passed by the Delhi High Court in the case of Jian International Vs. Commissioner of Delhi Goods and Services Tax. The writ petition was filed against the Commissioner, Assistant Commissioner, and Joint Commissioner (Appeals) of Central Goods and Service Tax, Jodhpur.
Key Issues
1. Whether the petitioner should be granted liberty to file a representation before the Joint Commissioner (Appeals) ventilating their grievances? 2. Whether the Joint Commissioner (Appeals) should be directed to decide the petitioner's representation in light of the Delhi High Court's judgment in Jian International Vs. Commissioner of Delhi Goods and Services Tax? Petitioner's Argument: The petitioner, through their learned counsel, submitted that the writ petition could be disposed of with liberty to file a representation before Respondent No. 3. They further requested that Respondent No. 3 be directed to decide this representation in accordance with the Delhi High Court's ruling in Jian International. The judgment does not record any specific arguments from the respondents.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR. ….. S.B. Civil Writ Petition No. 5200/2021 M/s. Vandana Web Solution, Having Its Registered Office At Main Market, Tado Ka Bass, Village Pundlota, Tehsil Degana, Nagaur, Rajasthan 341503 Through Its Authorized Signatory (Chartered Accountant) Shri Ravi Kumar Patidar S/o Shri Suresh Patidar Aged 30 Years Residing At 2885 E-Sector, Sudama Nagar Opposite Jaroliya Market, Indore, Madhya Pradesh 452009. ----Petitioner Versus
Commissioner, Central Goods And Service Tax And Central Excise, Jodhpur, G-105, New Industrial Area, Jodhpur 342003. 2. Assistant Commissioner, Central, Goods And Service Tax Division-C, Jodhpur, 117/5, Pwd Colony, Near Riktiya Bheruji Circle, Jodhpur.
Joint Commissioner (Appeals), Central, Goods And Service Tax And Central Excise, Jodhpur, G-105, New Industrial Area, Jodhpur 342003. ----Respondents For Petitioner(s) : Mr. Siddharth Tatiya. HON'BLE MR. JUSTICE DEVENDRA KACHHAWAHA Order 27/09/2021 At the outset, learned counsel for the petitioner submits that the present writ petition may be disposed of with liberty to the petitioner to file a representation ventilating his grievances before the respondent
The judgment continues below.
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