Case Law Details
Komal Marble Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court, with the consent of the parties, disposed of the writ petition at the admission stage. The respondents submitted that the GST Tribunal had not yet been constituted and that the process for its constitution was underway. They requested that the petition be disposed of by granting the petitioner appropriate protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, with liberty to file a statutory appeal within the prescribed period after the Tribunal is constituted. In support of this submission, reliance was placed on the Government of Rajasthan Finance Department (Tax Division) circular dated 23.03.2020.
The petitioner’s counsel agreed to the proposed course. Accordingly, the High Court directed that if the petitioner makes the payment required under Section 112(8) of the Act, no further proceedings shall be initiated for recovery of the balance amount, provided the petitioner files the statutory appeal within three months from the date of constitution of the Tribunal.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.
2. At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short ‘the Act’), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division).
3. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.
4. Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section(8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.
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