Partly allowed

M/S Jvg Super Cargo Service Limited v. the State Tax Officer

Rajasthan HC12 Nov 2021SAW/452/2020

Case brief

AI extract

What is this about?

A DB special appeal questioned the judgment which released detained vehicles but failed to adjudicate the challenge to penalty and confiscation. The bench revived the writ petition for a merit decision, setting aside the impugned order while retaining the release order pending bank guarantee.

What did the court decide?

Impugned order set aside; writ petition revived for decision on merits by Single Judge.

M/S Jvg Super Cargo Service Limited Vs the State Tax… — GST and Indirect Tax | Rajasthan HC (2021)

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Special Appeal Writ No. 452/2020

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M/s JVG Super Cargo Service Limited, Behind Swarn Jayanti Stadium, Kisan Colony, Jhunjhunu Through Its Proprietor Mr. Sajjan Singh Kaler Son Of Ram Niwas Kaler.

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----Appellant

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Versus

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The State Tax Officer, Ward-I, Anti Evasion, Kar Bhawan, Jhunjhunu.

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----Respondent

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For Appellant(s) : Mr. Vikram Singh Gogra For Respondent(s) : Mr. R.P. Singh, AAG assisted by Mr. Jaivardhan Singh Shekhawat

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HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA

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Order

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12/11/2021

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This appeal is filed by the original petitioner to challenge the judgment of the learned Single Judge dated 29.06.2020 passed in Writ Petition No.2540/2020. The petitioner had prayed for two reliefs, one was for release of goods on vehicles which were detained by the GST authorities and the second was for setting aside the orders passed by the Assessing Officer and confirmed by the Commissioner (Appeals) levying penalty and confiscation of the goods.

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Learned Single Judge released the vehicle since the petitioner claimed himself to be a transporter upon the petitioner giving bank guarantee as directed. However with respect to the

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(2 of 2)

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[SAW-452/2020]

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petitioner’s prime challenge to the order passed by the GST authorities of levying penalty there was no adjudication.

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Learned counsel for the petitioner submitted that since GST Tribunal is not yet constituted and made functional against the orders passed by the Appellate Commissioner, the petitioner’s only choice was to file writ petition which should have been decided on merits.

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Since the primary prayer of the petitioner for setting aside the order of confiscation and penalty has not been decided by the impugned judgment, let the writ petition be revived and be placed before the learned Single Judge for decision on merits. For such purpose impugned order is set aside. However it is clarified that the release of the vehicle upon the petitioner furnishing bank guarantee will not be affected by this order.

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The appeal is disposed of accordingly.

¶20

In view of the disposal of appeal, I.A. No.1/2020 does not survive and disposed of accordingly.

¶21

(REKHA BORANA),J

¶22

(AKIL KURESHI),CJ

¶23

Kamlesh Kumar/N.Gandhi/26

M/S Jvg Super Cargo Service Limited v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

M/S Jvg Super Cargo Service Limited v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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