Case Law Details
P. K. Engineers Vs Union Of India (Rajasthan High Court)
The case of P.K. Engineers vs Union of India came before the Rajasthan High Court for admission. Despite being listed for admission, both parties consented to dispose of the petition finally.
The respondents’ counsel highlighted the absence of a constituted Tribunal, indicating ongoing processes toward its formation. Citing Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, they proposed disposing of the petition with protection until the Tribunal’s formation. The petitioner’s counsel concurred with this proposition.
The petition was disposed of with a stipulation. It directed that no further recovery proceedings would ensue if the petitioner adhered to payment conditions outlined in Section 112(8) of the Act. However, the petitioner must exercise the statutory remedy of appeal within three months from the Tribunal’s constitution.
HC Stays GST recovery till Format of Tribunal: Allows appeal filing within 3 months from Tribunal’s constitution.
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