Voltas Limited vs. State Of Rajasthan

CW/15533/2023HC RajasthanGSTCNR RJHC02075241202313 October 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN2 pages

AI SummaryRemanded

Facts

The petitioner, Voltas Limited, filed a writ petition before the Rajasthan High Court seeking a direction for the consideration of its representation dated April 7, 2023. This representation was addressed to the Managing Director of Jaipur Vidyut Vitran Nigam Limited (JVVNL), respondent No. 3. The core of the petitioner's plea is the adjustment of Goods and Services Tax (GST) within the cost price of a contract entered into with respondent Nos. 2 and 3 (Department of Energy, Government of Rajasthan and JVVNL). The petitioner contended that its representation had not been considered nor a decision taken thereon. The respondents did not oppose the limited prayer made by the petitioner.

Held

The Court acknowledged the petitioner's limited prayer for the consideration of its representation dated April 7, 2023, regarding the adjustment of GST in the cost price of the contract. While recognizing that an alternative remedy was available to the petitioner, the Court, in the absence of any opposition from the respondents, disposed of the writ petition. The Court directed the Managing Director of JVVNL, or the competent authority, to decide the aforementioned representation on its own merits. The Court explicitly stated that it had not commented on the merits of the case. A speaking order was to be passed within a period of eight weeks from the date of the order, and the decision was to be conveyed to the petitioner forthwith. Any pending applications were also disposed of.

Key Issues

1. Whether the petitioner's representation dated April 7, 2023, concerning the adjustment of GST in the cost price of a contract with JVVNL, requires consideration and a decision by the competent authority? Petitioner's Argument: The petitioner argued that its representation, seeking the adjustment of GST in the contract price, had been submitted to the Managing Director of JVVNL but had not been considered or decided upon. This inaction necessitated the present writ petition for a directive to the authority to decide the matter. Respondents' Argument: The respondents did not oppose the limited prayer made by the petitioner. They did not present any specific arguments against the consideration of the representation.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JP:29146-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15533/2023 Voltas Limited, A Company Registered Under The Indian Companies Act, 1913, Having Its Registered Office At Voltas House A Dr. Babasaheb Ambedkar Road, Chinchpokli Mumbai- 400033 Through Its Authorized Signatory Mr. Rajiv Sood ----Petitioner Versus 1. State Of Rajasthan, Through Its Chief Secretary, Having Its Office At Government Of Rajasthan, Government Secretariat, Jaipur-302005 2. Department Of Energy Department, Government Of Rajasthan, Through Its Principal Secretary, Rvpn It Center, Chambal Power House Campus, Hawa Sarak, Jaipur-302006 3. Jaipur Vidyut Vitran Nigam Limited, Through Chairman And Managing Director, Having Its Office At Jaipur Vidyut Vitran Nigam Limited (Jvvnl) Vidyut Bhawan, Jyoti Nagar, Jaipur-302005 4. Superintending Engineer (TW) Jaipur Vidyut Vitran Nigam Limited, Old Power House Premises, Near Ram Mandir, Jaipur Pin 302006 5. Chief Controller Of Accounts, Jaipur Vidyut Vitran Nigam Limited (Jvvnl), Vidyut Bhawan, Jyoti Nagar, Jaipur 302005 6. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Chief Secretary 3Rd Floor Jeevan Deep Building, Sansad Marg, New Delhi 11000 ----Respondents For Petitioner(s) : Mr. Prateek Kasliwal with Mr. Samaksh Dasot & Ms. Varnali Purohit For Respondent(s) : Mr. R.P. Singh, AAG assisted by Mr. Jaivardhan Singh Shekhawat Mr. Sandeep Pathak [2023:RJ-JP:29146-DB] (2 of 2) [CW-15533/2023] HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN

Order 13/10/2023

Petitioner has approached this Court with a limited prayer that his plea for adjustment of GST in the cost price of the contract in line which has been entered into between the petitioner and respondent Nos.2 and 3 i.e. Department of Energy, Government of Rajasthan as also the Jaipur Vidyut Vitran Nigam Limited (JVVNL) has not been considered nor a decision is taken thereon for which a representation dated 07.04.2023 (Annexure- 5) stands submitted.

The said representation is addressed to the Managing Director of JVVNL i.e. respondent No.3. 3. In the light of the limited prayer made in the present writ petition, although there is an alternative remedy available to the petitioner and there being no opposition from the side of the respondents, we dispose of the present writ petition with an observation that the Managing Director, JVVNL/the competent authority may proceed to decide the representation dated 07.04.2023 (Annexure-5) on its own merits as we have not commented upon the case in hand and pass a speaking order within a period of eight weeks. Decision so taken be conveyed to the petitioner forthwith.

Pending application, if any, also stands disposed of. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/s-108

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.