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.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
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, 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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