M/S. Tada Web Solution vs. Commissioner, Central Goods And Service Tax And Central Excise
Held
The Court disposed of the writ petition by granting 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 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 was 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 Court also noted that the stay petition was decided.
Facts
The petitioner, M/s. Tada Web Solution, filed a writ petition before the Rajasthan High Court. The petitioner sought to ventilate grievances before the 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 their representation in light of a judgment passed by the Delhi High Court in the case of Jian International Vs. Commissioner of Delhi Goods and Services Tax. The 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 respondent No. 3, ventilating their grievances. 2. Whether the respondent No. 3 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 Contention: The petitioner argued that the writ petition should be disposed of by granting liberty to file a representation before respondent No. 3. They further contended that respondent No. 3 should be directed to decide this representation in accordance with the principles laid down in the Delhi High Court's judgment in Jian International. The petitioner relied on the judgment of Jian International Vs. Commissioner of Delhi Goods and Services Tax (W.P.(C)4205/2020, decided on 22.07.2020). Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue or state respondents.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR. ... S.B. Civil Writ Petition No. 5199/2021 M/s. Tada Web Solution, Having Its Registered Office At C/o Chena Ram, Near 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 bef
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