Jaipur Tax Bar Association vs. The Union Of INDIA
Held
The Court agreed with the view expressed by the respondent's counsel. It held that it was not competent to effectively entertain a contempt petition at the behest of the petitioner, which was purportedly filed to agitate the directions passed by the Hon'ble Supreme Court. The Court noted that the petitioner alleged non-compliance with the Supreme Court's order, while the respondents asserted compliance through the issuance of necessary directions and the circular dated July 20, 2021. Consequently, the Court was not inclined to entertain the present PIL petition. The Court did not decide on the merits of the petitioner's claim regarding the compliance of the circular with the Supreme Court's order, but rather on the maintainability of the writ petition in the High Court for the purpose of enforcing a Supreme Court order.
Facts
The petitioner, Jaipur Tax Bar Association, filed a Public Interest Litigation (PIL) petition seeking directions for the respondents to comply with an order dated April 27, 2021, passed by the Supreme Court in Miscellaneous Application No. 665/2001 in SMW (C) No. 3/2020 concerning the Goods and Services Tax Law. The petitioner also sought consequential relief. The respondents, including the Union of India and the State of Rajasthan, argued that the Ministry of Finance, through a circular dated July 20, 2021, had already issued necessary clarifications pursuant to the Supreme Court's directions. The petitioner contended that this circular did not comply with the spirit of the Supreme Court's order. The respondents maintained that the circular constituted compliance and any challenge should be made before the appropriate forum.
Key Issues
1. Whether the circular dated July 20, 2021, issued by the Ministry of Finance, adequately complies with the spirit and directions of the Supreme Court's order dated April 27, 2021, concerning GST matters? Petitioner's Argument: The petitioner argued that the circular dated July 20, 2021, did not adhere to the nature and spirit of the directions issued by the Hon'ble Supreme Court. Respondent's Argument: The respondent argued that the Ministry of Finance had issued necessary clarifications by way of the circular dated July 20, 2021, in compliance with the Supreme Court's order, rendering the PIL petition not maintainable. They further contended that if the petitioner intended to question the circular, it should be done before the appropriate forum, as the High Court was not competent to entertain a contempt petition for Supreme Court orders.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5811/2021 Jaipur Tax Bar Association, 1101, Rasta Churukan, SMS Highway, Jaipur through its President Shri Vinod Patni ----Petitioner Versus
The Union of India, Through its Under Secretary To Government, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes And Customs, North Block, New Delhi- 110001
The State of Rajasthan, Through Its Joint Secretary, Department of Finance (Tax Division), Government Secretariat, Janpath, Jaipur
Chief Commissioner, Rajasthan Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur
Chief Commissioner, Central Goods And Service Tax, NCRB, Statue Circle, C-Scheme, Jaipur ----Respondents For Petitioner(s) : Mr. V.K. Gogra, Mr. Sarvesh Jain and Mr. Jatin Harjai For Respondent(s) : Mr. Ajay Shukla HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SATISH KUMAR SHARMA Order 27/07/2021
Heard learned counsel for the petitioner as well as Mr. Ajay Shukla, learned counsel appearing on behalf of respondent No.4. 2. The prayer in the present PIL petition has been made seeking direction to respondents to obey the order dated 27
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