Case Law Details
World Trade Park Ltd. Vs Union of India (Rajasthan High Court)
The Rajasthan High Court noted that the parties agreed the issue raised in the writ petition was covered by the Division Bench judgment dated 27.11.2024 in Jagdamba Motors vs. Union of India & Ors. and connected matters. The petitioner submitted that an appeal against the order of the First Appellate Court could not be filed as the GST Tribunal was not functional. The respondents submitted that similar matters had already been decided in D.B. Civil Writ Petition No.1113/2024, and the petitioner did not object to disposal of the petition on the same terms.
The Court reproduced its order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024, wherein it had noted that the Tribunal had not yet been constituted. In that order, the Court directed that if the petitioner made payment in accordance with Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, no recovery proceedings would be initiated for the balance amount, provided the petitioner filed the statutory appeal within three months from the date of constitution of the Tribunal. The respondents had relied on a circular dated 23.03.2020 issued by the Government of Rajasthan, Finance Department (Tax Division), and the petitioner had agreed to disposal on those terms.
Following the earlier decision, the High Court disposed of the present petition and directed the petitioner to deposit the amount required under Section 112(8) within three months from the date of the order.
Cases Discussed
- Jagdamba Motors vs. Union of India & Ors. (Rajasthan High Court), D.B. Civil Writ Petition No.4740/2024 and connected matters, decided on 27.11.2024
- D.B. Civil Writ Petition No.1113/2024 (Rajasthan High Court), order dated 15.02.2024
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. Learned counsel for the parties are at ad idem that the issue involved in the present petition is covered by decision of Division Bench of this Court dated 27.11.2024, passed in D.B. Civil Writ Petition No.4740/2024 titled as Jagdamba Motors vs. Union of India & Ors. and connected matters.
2. Learned counsel for petitioner at this stage submits that the appeal against the order of First Appellate Court cannot be filed as the Tribunal is not functional.
3. Learned counsel for respondents submits that in similar matters, directions have been issued by this Court in D.B. Civil Writ Petition No.1113/2024 to which the counsel for the respondent has not raised any objection.
4. The order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024 is reproduced below:-
“1. 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, the 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 Subsection (8) of Section 112of 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.”
5. The petition is disposed of in terms of order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024. Let petitioner deposit the amount as per the provision of Section112(8) of the Act within three months from today.
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