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Assistant Commercial Taxes Office vs. Ms Shri Shine Glass Stone PVT LTD

STR/119/2018HC RajasthanGSTCNR RJHC02037912201821 July 2022Bench: PANKAJ BHANDARI,SAMEER JAIN1 pages

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Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Sales Tax Revision / Reference No. 119/2018 Assistant Commercial Taxes Officer, Ward-II, Circle -H, Jaipur ----Petitioner Versus M/s Shri Shine Glass Stone Pvt. Ltd., Bharti Bhawan Chora Rasta, Jaipur ----Respondent For Petitioner(s) : Mr. Punit Singhvi HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE SAMEER JAIN

Order 21/07/2022 Counsel for the petitioner submits that the revenue amount in this matter is Rs.64,739/-.

Considering the fact that the tax effect in the present revision involves an amount of Rs.64,739/- only, and also considering the fact that the earlier tax system has been repealed and is taken over by the GST Law, 2017, we therefore, deem it proper to dismiss the present revision keeping the question of law open.

Sales Tax Revision is accordingly, dismissed. (SAMEER JAIN),J (PANKAJ BHANDARI),J CHANDAN /19

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