M/S Pipal Tree Ventures PVT. LTD. vs. Joint Commissioner (State Tax), Enforcement Wing-Ii Circle B Rajasthan, Commercial Taxes Department
Facts
Multiple writ petitions were filed before the Rajasthan High Court challenging various orders and actions related to Goods and Services Tax (GST). The petitioners, including M/s Shree Krishna Rolling Mills (Jaipur) Ltd, M/s HPM Chemicals And Fertilizers Ltd., and others, sought relief against actions taken by GST authorities. The specific tax periods and amounts in dispute varied across the petitions. The procedural history involved the filing of these writ petitions before the High Court, where they were pending adjudication.
Held
The High Court held that since the GST Tribunal has been constituted under Section 112 of the CGST Act, 2017, an equally efficacious remedy is now available to the petitioners. Consequently, the Court was not inclined to exercise its extraordinary writ jurisdiction. The matters were accordingly remanded to the learned GST Tribunal for adjudication on merit. All issues and contentions raised in the writ petitions were kept open to be decided by the Tribunal. The time taken by the petitioners in pursuing the writ remedy before the High Court would not be computed for the purposes of limitation when approaching the Tribunal, provided they did so within 30 days of the order being uploaded.
Key Issues
1. Whether the High Court should exercise its extraordinary writ jurisdiction when an equally efficacious remedy, namely the GST Tribunal, is now available? Petitioner's Contention: The petitioners had approached the High Court seeking redressal of their grievances, and the matter had been pending before this Court. They would have expected the High Court to decide the merits of their case. Respondent's Contention: The respondent authorities likely argued that with the constitution of the GST Tribunal, a statutory and equally efficacious alternative remedy exists, and therefore, the High Court should not entertain the writ petitions. They would have contended that the Tribunal is the appropriate forum for adjudicating GST disputes.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:28334-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17859/2022 CNR: RJHC020963432022 | URN: CW / 36013U / 2022 M/s Shree Krishna Rolling Mills (Jaipur) Ltd, Having Its Office At 37, Industrial Area, Jhotwara, Jaipur - 302012 (India) ----Petitioner Versus Assistant Commissioner, State Goods And Service Tax Department, Circle Special Circle 9, Jaipur, Zone -1 GST Office, Kar Bhawan, JLN Road, Jhalana Doongri, Jaipur, Rajasthan ----Respondent Connected With D.B. Civil Writ Petition No. 4535/2021 CNR: RJHC020260512021 | URN: CW / 10429U / 2021 M/s HPM Chemicals And Fertilizers Ltd., Having Its Having Registered Office At 209-210, Anupam Bhawan, Azadpur Commercial Complex, Delhi-110033 Through Its Authorised Director Mr. Gopi Ram Aggarwal S/o Lt Sh. Ganpat Ram Aged About 58 Years R/o Flat No. 206, Europa Three, Kajaria Greens Apartment, Bhiwadi, Alwar, Rajasthan. ----Petitioner Versus
State Tax Officer, Division-I, Circle- Anti Evasion, Bhiwadi, Alwar, Rajasthan.
Commissioner, SGST, Kaw Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan-302005. ----Respondents D.B. Civil Writ Petition No. 6855/2023 CNR: R
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