M/S Shree Shyam Trading Company vs. Union Of INDIA
Held
The Court held that since the notice dated January 15, 2020, was already under challenge by way of a statutory appeal before the Competent Authority, there was no ground for interference by the High Court while exercising its jurisdiction under Article 226 of the Constitution of India. The reasoning was based on the principle that alternative statutory remedies should be exhausted before approaching the writ court. The Court did not decide on the merits of the notice itself, as the primary issue was the availability and pendency of the statutory appeal. No specific provisions of the GST Act or Rules were discussed in detail, other than the general reference to a "statutory appeal" and the High Court's writ jurisdiction under Article 226 of the Constitution of India.
Facts
The petitioners, M/s Shree Shyam Trading Company, its proprietor, the driver of a truck, and the truck owner, filed a writ petition before the Rajasthan High Court. The petition was in connection with a notice dated January 15, 2020, issued by the State Tax Officer, Anti-Evasion Rajasthan. The petitioners sought intervention from the High Court under Article 226 of the Constitution of India. During the course of arguments, it was revealed that a statutory appeal had already been filed by the driver of the vehicle against the aforementioned notice before the Competent Authority.
Key Issues
1. Whether the High Court should exercise its writ jurisdiction under Article 226 of the Constitution of India when a statutory appeal is already pending before the Competent Authority against the impugned notice. Petitioner's contention: The petitioners approached the High Court seeking redressal of their grievances. (No specific arguments or reliance on provisions/precedents were recorded for the petitioner in the judgment). Revenue's contention: The revenue, through the State Tax Officer, had issued a notice which was under challenge. The existence of a statutory appeal was brought to the court's attention. (No specific arguments or reliance on provisions/precedents were recorded for the revenue in the judgment, beyond the fact that a statutory appeal was filed).
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2879/2020
M/s Shree Shyam Trading Company, Kasganj Halena Road, Nadbai, Bharatpur, Rajasthan 321602 Through Its Proprietor Through Shri Manoj Kumar S/o Shri Khemchand Goyal Aged 43 Years (Approx) R/o H. No. 8, Beech Ka Pada, Haat Bajar Ke Pass, Nadbai, Bharatpur, 321602. 2. Shri Sarvesh Kumar, Driver Of Truck No. Up 75M 5211 S/o Shri Tej Prakash Aged 39 Years (Approx.) R/o Kheridevisingh, Bharatpur, Rajasthan 321602. 3. Shri Ghyan Singh, Owner Of Truck No. Up 75M 5211 S/o Shri Govind Singh Aged 44 Years (Approx.) R/o Gram Jhaural Tehsil Nadbai, Bharatpur, Rajasthan. ----Petitioners Versus
Union Of India, Through Chief Commissioner Central Taxes, Central Goods And Services Taxation, NCR Building, Statue Circle, Jaipur.
State Of Rajasthan, Through Its Additional Chief Secretary (Finance), 1st Floor Main Building, Government Secretariat, Jaipur.
Commissioner State Taxes, State Goods And Services Tax, Commercial Taxes Department, Kar Bhawan, Jaipur.
State Tax Officer, Anti-Evasion Rajasthan, Ward-I, Circle-III, Commercial Taxes Department, State Goods And Services Tax, Karbhawan,
The judgment continues below.
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