M/S. Prakash Chand Murari Lal Agarwal vs. Union Of INDIA Through Secretary

CW/3882/2019HC RajasthanGSTCNR RJHC02016558201906 August 2024Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR2 pages

AI SummaryDismissed

Facts

The petitioner, M/s. Prakash Chand Murari Lal Agarwal, filed a writ petition before the Rajasthan High Court seeking to quash an order dated 19.11.2018 passed by the Commercial Tax Department, Uttar Pradesh. The petitioner also prayed for the respondents to provide the facility to file an appeal against the impugned order, either online or manually. The respondents, represented by the Union of India, raised an objection regarding the maintainability of the writ petition in Rajasthan, citing Article 226(2) of the Constitution of India. They contended that the impugned order was passed by authorities in Uttar Pradesh, and the appellate authority is also situated there, thus divesting the Rajasthan High Court of jurisdiction.

Held

The Court considered the contentions of both parties. It found that the prayer in the writ petition was for quashing an order dated 19.11.2018 passed by the Commercial Tax Department, Uttar Pradesh. The Court noted that an appeal against this order would lie before the appellate authority situated in Uttar Pradesh. Therefore, the Court concluded that any writ, if maintainable, would lie in Uttar Pradesh and not in Rajasthan. Consequently, the writ petition was dismissed on the grounds of being barred by jurisdiction. The Court did not delve into the merits of the order or the petitioner's request for appeal filing facilities.

Key Issues

1. Whether the Rajasthan High Court has the jurisdiction to entertain a writ petition challenging an order passed by authorities in Uttar Pradesh and to direct the filing of an appeal before an appellate authority located in Uttar Pradesh, under Article 226(2) of the Constitution of India? The petitioner sought to quash an order passed by the Uttar Pradesh Commercial Tax Department and requested the facility to file an appeal. The respondents argued that the writ petition is not maintainable in Rajasthan as the order and the appellate authority are situated in Uttar Pradesh, invoking Article 226(2) of the Constitution of India. The respondents contended that the jurisdiction lies with the High Court of Uttar Pradesh.

Sections Cited

Article 226(2)

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. Civil Writ Petition No. 3882/2019 M/s. Prakash Chand Murari Lal Agarwal, Near Village Dhorera, Via Kailadevi, Gram Panchayat - Lohrra, Tehsil And District Karauli Rajasthan, Through Manager Shri Hari Om Prakash Gupta S/o. Surajmal Gupta ----Petitioner Versus 1. Union Of India Through Secretary, Finance Department, Government Of India, New Delhi 2. The Chairman Gst Council, Government Of India, New Delhi 3. Commissioner, Central Goods And Service Tax, Jaipur 4. Commissioner, Central Goods And Service Tax, Lucknow, Uttar Pradesh 5. Assistant Commissioner, (Mobile Squad) - Iv Meerut (Uttar Pradesh) ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya For Respondent(s) : Mr. Sandeep Pathak with Mr. Arnav Singh HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR

Order 06/08/2024

Petitioner has preferred this writ petition seeking quashing of order dated 19.11.2018 and further prayer for respondents to provide facility of filing appeal against the impugned order either online or manually.

Objection is raised by counsel for Union of India that impugned order was passed by the authorities at Uttar Pradesh

(2 of 2) [CW-3882/2019] and as per Article 226(2) of Constitution of India, writ petition at Rajasthan is not maintainable. It is also contended that appellate authority before which an appeal can be preferred is also situated at Uttar Pradesh, hence, this Court is not having juri iction.

We have considered the contentions.

The prayer in the present petition is for quashing of order dated 19.11.2018 passed by Commercial Tax Department, Uttar Pradesh and an appeal lies against this order before the appellate authority situated at Uttar Pradesh. We are of the considered view that writ, if any, would lie at Uttar Pradesh and not at Rajasthan, hence, the present writ petition is dismissed being barred by juri iction. (PRAVEER BHATNAGAR),J (PANKAJ BHANDARI),J HEENA/05

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.