M/S Hpm Chemicals And Fertilizers LTD. vs. Assistant Commissioner State Tax Officer
Held
The Court held that the writ petition did not survive for consideration. The Petitioner's counsel had made a prayer for the restoration of the bank guarantee, which was the subject matter of the writ petition. However, it was undisputed that the Petitioner's appeal under Section 107 of the Rajasthan Goods And Services Tax Act, 2017, had already been dismissed by the Appellate Authority on 04.10.2019, during the pendency of the writ petition. In light of this subsequent development, the Court found that the prayer made by the Petitioner for the restoration of the bank guarantee no longer survived. Consequently, the writ petition was dismissed.
Facts
M/s Hpm Chemicals And Fertilizers Ltd. (Petitioner) filed a writ petition before the Rajasthan High Court challenging an order dated 06.09.2018 passed by the Assistant Commissioner/State Tax Officer, Ward-1, Circle- Anti Evasion, Bhiwadi (Respondent No. 1). The Petitioner's primary prayer was for a writ of mandamus directing the Commissioner Commercial Tax Department (Respondent No. 2) to restore a bank guarantee that was allegedly illegally encashed. During the pendency of the writ petition, the Petitioner had also filed an appeal under Section 107 of the Rajasthan Goods And Services Tax Act, 2017, against the order dated 06.09.2018. The Appellate Authority dismissed this appeal on 04.10.2019.
Key Issues
1. Whether the writ petition survives for consideration when the Petitioner's statutory appeal against the impugned order has already been dismissed by the Appellate Authority? Petitioner's Contention: The Petitioner's counsel argued that the prayer in the writ petition was for the restoration of a bank guarantee that was encashed illegally. The Petitioner's counsel also made a specific prayer for the restoration of the bank guarantee that was encashed during the pendency of the appeal, after the order dated 06.09.2018 was passed. Respondents' Contention: The counsel for the respondents submitted that the Petitioner had filed an appeal under Section 107 of the Rajasthan Goods And Services Tax Act, 2017, against the order impugned in the writ petition. The Appellate Authority had already dismissed this appeal on 04.10.2019. Therefore, the writ petition against the order dated 06.09.2018 does not survive.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 445/2019 M/s Hpm Chemicals And Fertilizers Ltd., (A Company Registered Under Companies Act, 1956) Having Its Corporate Office At 209- 210, Anupam Bhawan, Azadpur Commercial Complex, Delhi- 110033 Indai Tel. (911) 45071800-899 Registered Office At Sp- 9C, Riico Industrial Area Khuskhera District, Alwar (Raj.), Through Its Constituted Attorney And Authorised Director Sh. Gopi Ram Aggarwal Director ----Petitioner Versus
Assistant Commissioner State Tax Officer, Ward-1, Circle- Anti- Evasion, Bhiwadi, Alwar, Rajasthan
Commissioner Commercial Tax Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan-302005 ----Respondents For Petitioner(s) : Mr. Jayant through video conferencing for Mr. Rajeev Surana For Respondent(s) : Mr. Nikhil Simlote with Mr. Hitesh Mishra on behalf of Mr. R.B. Mathur HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL Order 20/07/2020 This writ petition has been filed assailing the order dated 06.09.2018 passed by the Assistant Commissioner/State Tax Officer Ward-1, Circle- Anti Evasion, Bhiwadi. Learned counsel appearing for the respondents s
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