Pramod Sharma S/O Vasudev Sharma vs. Rajasthan State Industrial Development And Investment Corporation Limited (Riico)

Held

The Court granted the petitioner liberty to withdraw the writ petition. The Court did not decide on the merits of the case concerning the levy of service tax or its applicability. The primary decision was to allow the withdrawal of the petition. The Court did not express any opinion on the maintainability of the writ petition before the single bench or the applicability of GST over service tax. The operative direction was to dispose of the writ petition as withdrawn.

Facts

The petitioner, Pramod Sharma, filed a writ petition challenging the levy of service tax by Rajasthan State Industrial Development and Investment Corporation Limited (RIICO) and its applicability. The petitioner acknowledged the introduction of GST and stated that the Union of India/GST Department had not been impleaded as a necessary party. The petitioner further submitted that matters concerning tax are assailable before the Division Bench. Consequently, the petitioner sought to withdraw the present writ petition with liberty to file a fresh writ petition before the appropriate roster.

Key Issues

1. Whether the present writ petition, filed concerning the levy of service tax and its applicability, is maintainable before this Court in light of the introduction of GST and the non-impleadment of the Union of India/GST Department as a necessary party? 2. Whether matters pertaining to tax are exclusively assailable before the Division Bench? Petitioner's Contention: The petitioner argued that due to the introduction of GST, the Union of India/GST Department should have been impleaded as a necessary party. Furthermore, the petitioner contended that matters of tax are assailable before the Division Bench, implying the current writ petition might be before the wrong bench.