Voltas Limited vs. State Of Rajasthan

CW/14924/2023HC RajasthanGSTCNR RJHC02075249202311 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 decision on 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 concerns the adjustment of GST within the cost price of a contract entered into with the Department of Energy, Government of Rajasthan (respondent No. 2) and JVVNL (respondent No. 3). The petitioner contended that its request for this adjustment had not been considered or decided upon. The respondents did not oppose the limited prayer made by the petitioner.

Held

The High Court disposed of the writ petition with an observation that the Managing Director of JVVNL, or the competent authority, should decide the petitioner's representation dated April 7, 2023, on its own merits. The Court explicitly stated that it had not commented on the merits of the case. A speaking order is to be passed within eight weeks from the date of the order, and the decision should be conveyed to the petitioner forthwith. The Court acknowledged the existence of an alternative remedy but proceeded to direct the authority to decide the representation due to the limited prayer and lack of opposition from the respondents.

Key Issues

1. Whether the Court should entertain a writ petition when an alternative remedy is available to the petitioner, specifically concerning the adjustment of GST in the cost price of a contract. Petitioner's Argument: The petitioner approached the High Court with a limited prayer for a decision on its pending representation, implying that the delay in decision-making warranted judicial intervention. Respondents' Argument: The respondents did not oppose the writ petition, suggesting they did not contest the Court's jurisdiction or the petitioner's request for a directive to decide the representation.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JP:28574-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14924/2023 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 (T W) 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. Samaks Dasot For Respondent(s) : Mr. R.P. Singh, AAG with Mr. J.S. Shekhawat Mr. Sandeep Pathak with Ms. Jaya Pathak HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN [2023:RJ-JP:28574-DB] (2 of 2) [CW-14924/2023]

Order 11/10/2023 (ORAL):

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. a Department of Energy, Government of Rajasthan as also the Jaipur Vidyut Vitran Nigam Limited (JVVNL) has not been considered nor a decision be 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(s), if any, shall stand dispose of. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ NAVAL KISHOR /JKP-44

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.