M/S. Shree Parshwanath Corporation vs. Union Of INDIA

CW/12819/2018HC RajasthanGSTCNR RJHC01057215201823 January 20192 pages

AI SummaryDismissed

Facts

The petitioner, M/s. Shree Parshwanath Corporation, filed a writ petition challenging a notice dated July 11, 2018, issued by the Superintendent of Central Goods & Service Tax, Pali. The notice requested certain information from the petitioner for the purpose of classifying goods. The petitioner contended that the notice was issued without jurisdiction. The High Court considered the maintainability of the writ petition against such a notice.

Held

The Court held that the present writ petition was not maintainable against the notice which had been issued. The reasoning was that the notice was merely a request for information and not an adverse order against the petitioner's interests at that stage. The petitioner's counsel sought liberty to file a fresh petition if any adverse order was subsequently passed. This liberty was granted by the Court. Therefore, the writ petition was dismissed as withdrawn with the liberty granted.

Key Issues

1. Whether a writ petition is maintainable against a notice seeking information for the purpose of classification of goods, issued by the Superintendent of Central Goods & Service Tax. Petitioner's contention: The petitioner argued that the notice issued by the Authority was without jurisdiction. Revenue's contention: The judgment does not record any specific arguments from the revenue or state. However, the Court's finding implies that the revenue's position, or at least the Court's interpretation of the procedural stage, was that the notice itself was not a final or appealable order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ No. 12819/2018 M/s. Shree Parshwanath Corporation, Proprietary Firm Through Its Working Manager, Mr. Shravan Malvi Son Of Shree Babulal Age 40 Years, Having His Branch Office At 11 A Ganesh Market Station Road, Pali. ----Petitioner Versus 1. Union Of India, Through Commissioner Of Central Goods And Service Tax, G-105 Industrial Area, Basni Near Diesel Shed, Jodhpur. 2. Superintendent Of Central Goods And Service Tax, Range- Xvi, Division-D, Ground Floor Tdm Office Campus Bsnl, Pali (Rajasthan). 3. Assistant Commissioner, Sgst, Kar Bhawan, Mandia Road, Circle Pali. ----Respondents For Petitioner(s) : Mr. Sandeep Bhandawat For Respondent(s) : HON'BLE MR. JUSTICE ASHOK KUMAR GAUR

Order 23/01/2019 The instant writ petition has been filed by the petitioner against the notice dated 11.07.2018 issued by the Superintendent of Central Goods & Service Tax, Range-XVI, Division-D, Pali (Annexure-09). The Authority in the said notice has asked certain information from the petitioner for the purpose of classification of goods. Learned counsel for the petitioner submitted that the very order issued by the Authority is without any juri iction.

(2 of 2) [CW-12819/2018] This Court finds that the present writ petition is not maintainable against the notice which has been issued. Learned counsel for the petitioner sought liberty of this Court to file fresh petition, in case any adverse order is said to be passed against the interest of his client. The prayer is made by learned counsel for the petitioner is accepted. Accordingly, the present writ petition is dismissed as withdrawn with liberty, as prayed. (ASHOK KUMAR GAUR),J Gourav/102

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.