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.
