M/S Gujarat Cooperative Milk Marketing Federation LTD. vs. State Of Rajasthan

SAW/1593/2019HC RajasthanGSTCNR RJHC02100965201926 November 2019Bench: SABINA,ABHAY CHATURVEDI2 pages

AI SummaryWithdrawn

Held

The Court permitted the appellant to withdraw the Special Appeal Writ. The Court ordered that recovery proceedings against the appellant would remain stayed until December 7, 2019, or until the date the appellant files an appeal before the Appellate Authority in terms of Section 107 of the Act, whichever occurred earlier. The Court expressed hope that the appeal would be decided expeditiously by the Appellate Authority. The primary issue was allowing the withdrawal to pursue a statutory remedy, with a consequential stay on recovery.

Facts

The appellant, M/s Gujarat Cooperative Milk Marketing Federation Ltd., through its authorized signatory, sought to withdraw a Special Appeal Writ before the Rajasthan High Court. The appellant intended to file an appeal before the Competent Authority under Section 107 of the Central Goods and Services Tax Act, 2017. The period of limitation for filing this appeal was set to expire on December 7, 2019. The appellant requested a stay on recovery proceedings until the appeal was filed or until December 7, 2019, whichever came first.

Key Issues

1. Whether the appellant should be permitted to withdraw the Special Appeal Writ to pursue an appeal before the Competent Authority under Section 107 of the Central Goods and Services Tax Act, 2017? The appellant argued that they wished to avail the statutory remedy of appeal and needed to withdraw the current writ petition to do so. They contended that the period of limitation for filing the appeal under Section 107 of the Act was expiring soon and sought a stay on recovery proceedings to facilitate this process. The respondents' arguments were not recorded in the judgment.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 1593/2019 In D.B. Civil Writ Petition No.18183/2019 M/s Gujarat Cooperative Milk Marketing Federation Ltd., Through Its Authorized Signatory And Junior Executive (Accounts) Shri Kedar Khandelwal S/o. Shri Banwari Lal Khandelwal, Aged 37 Years, Having Their Address At - 30, Shrirampura Colony, Civil Lines, Jaipur (Raj.) 302006 ----Appellant Versus 1. State Of Rajasthan, Through Finance Secretary, Secretariat Jaipur (Raj.) 2. The Assistant Commissioner, Rajasthan State Gst Anti Evasion, Circle-II, Jaipur (Raj.) Room No. 410, IIIrd Floor, Kar Bhawan, Ambedkar Circle, Jaipur (Raj.) ----Respondents For Appellant(s) : Mr. Sameer Jain HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE ABHAY CHATURVEDI

Judgment / Order 26/11/2019 Learned counsel for the appellant has submitted that he may be permitted to withdraw the appeal to enable the appellant to file an appeal before the Competent Authority in terms of Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘Act’). Learned counsel has further submitted that appeal can be filed within a period of three months from

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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.