Sodhani Sweets Private Limited vs. Joint Commissioner
Facts
The petitioner, Sodhani Sweets Private Limited, filed a writ petition before the Rajasthan High Court at Jaipur. The petition was directed against the Joint Commissioner, Circle-A, Enforcement Wing, Rajasthan-I, Jaipur. The petitioner sought to challenge an impending decision by the respondent-authority. The petitioner's counsel argued that they apprehended that their reply to a Show Cause Notice dated 17.03.2023 would not be considered by the authority. The petitioner sought liberty to withdraw the writ petition to file their reply to the Show Cause Notice.
Held
The Court observed that the apprehension of the petitioner that their reply to the Show Cause Notice would not be considered by the respondent-authority could not be assumed at that stage. However, the Court emphasized that it is expected and required that the pleas taken by the petitioner in response to the Show Cause Notice would be duly considered and dealt with while taking a decision by the respondent-authority. The Court did not delve into the merits of the Show Cause Notice itself or the potential tax liability. The primary decision was to allow the petitioner to withdraw the writ petition with liberty to file their reply.
Key Issues
1. Whether the petitioner's apprehension that their reply to the Show Cause Notice dated 17.03.2023 would not be considered by the respondent-authority is a valid ground for approaching the High Court at this stage. Petitioner's Contention: The petitioner argued that they apprehended that the respondent-authority would not take into consideration the reply to be filed by the petitioner and would proceed to decide the matter without considering their submissions. This apprehension formed the basis of their writ petition. Revenue's Contention: The judgment does not record any specific arguments made by the respondents. However, the Court's observation implies that the apprehension of the petitioner cannot be assumed at this stage.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:12870-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.8680/2023 Sodhani Sweets Private Limited, Having Its Registered Office At Sb-108, Lal Kothi Marg, Bapu Nagar, Jaipur 302015, Through Its Director Mr. Johari Lal Sodhani S/o Late Shri Ghasi Lal Sodhani ----Petitioner Versus
Joint Commissioner, Circle-A, Enforcement Wing Rajasthan-I, Jaipur, Kar Bhawan, Ambedkar Circle, Jaipur - 302001. 2. Goods And Service Tax Council (Gst Council), Through Its Special Secretary, Office Of The Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110001. 3. Commissioner Of Commercial Taxes, Commercial Tax Department, Government Of Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur - 302001. ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal, Advocate For Respondent(s) : Mr. Ayush Singh, Advocate for Mr. Punit Singhvi, Advocate HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA Order 02/06/2023 Learned counsel for the petitioner, after arguing for some time, prays for withdrawal of the writ petition at this stage with liberty to file
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