Disposed

M/S Surya Stone Mines v. Appellate Authority-Iii, Rajasthan Goods and Service Tax

Rajasthan HC20 Dec 2023CW/10027/2023

Case brief

AI extract

What is this about?

The Division Bench allowed writ petitions seeking permission for petitioners to move applications to revive time-barred GST appeals, conditioning such relief on the fulfillment of deposit requirements specified in a Central Board of Indirect Taxes and Customs notification dated 02.11.2023.

What did the court decide?

Permission granted to move an application for revival of time-barred appeals subject to fulfilling deposit conditions under the 02.11.2023 notification.

M/S Surya Stone Mines Vs Appellate Authority-Iii… — GST and Indirect Tax | Rajasthan HC (2023)

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[L"023:fLJ-:40666-]

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HIGH COURT OF E?~~~~ FOR RAJASTHAN +&FJAIPU R BENCH tp.;&"" q::xs.d ...." . ....x .r! .:<, :..:

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D.B. Civil Writ Petition No. 12315/2023

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M/s Rajasthan Khadi Sangh, Khadi Baug, Chomu, through its Secretary Babu La'l Yadav.

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----Petitioner

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Versus

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I. Appellate Authority -11, Rajasthan Goods and Service Tax, State Tax, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur05

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Joint Commissioner, State Tax, Enforcement Wing -11 Rajasthan, Circle B, Rajasthan Jaipur

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----Respondents

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Connected With.

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D.B. Civil Writ Petition No. 10027/2023

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M/s Surya Stone Mines, Bagpat Colony, Jaipur Road, Sikar through its Partner Shri Subhash Chand

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----Petitioner

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Versus

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I. Appellate Authority-111, Rajasthan Goods and Service Tax, State Tax, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur05

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Deputy Commissioner, State Tax, Circle-A, Jaipur-IV Sikar.

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D.B. Civil Writ Petition No. 12690/2023

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M/s Rajasthan Khadi Sangh, Khadi Baug, Chomu, through its Secretary Babu Lal Yadav

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----Petitioner

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Versus

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I. Appellate Authority-11, Rajasthan Goods and Service Tax, State Tax, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur05

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Joint Commissiones; State Tax, Enforcement Wing-IIRajasthan, Circle-B, Rajasthan-Jaipur

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[CW-12315/2023]

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[2023:RJ-JP:40666-DB]

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Wb P%y &@$@ D.B. Civil Writ Pet:Gto:n No. 12691/2023

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M/s Rajasthan Khadi Sangh, Khadi Baug, Chomu, through its Secretary Babu Lal Yadav

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----Petitioner

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Versus

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I. Appellate Authority-11, Rajasthan Goods and Service Tax, State Tax, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur- 05

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Joint Commissioner, State Tax, Enforcement Wing-11Rajasthan, Circle-B, Rajasthan-Jaipur

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. For Petitioner(s) : Mr. Sarvesh Jain. For Respondent(s) : Dr. Ganesh Parihar, AAG. Mr. Ayush Singh on behalf of Mr. Punit Singhvi.

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HONIBLE MR. JUSTICE ARUN BHANSALI HONIBLE MR. JUSTICE ASHUTOSH KUMAR

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Order

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I Heard.

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At the outset, learned counsel for the petitioners would submit that the petitioners would be moving appropriate application for revival of the appeal after complying with the conditions for revival of the appeal in case of time barred appeals, in view of recent notification dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs.

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3. Taking into consideration that the notification dated 02.11.2023 allows revival of time barred appeals, subject to fulfillment of certain conditions stated therein, we are inclined to allow the petitioners to move an appropriate application for revival

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y@&$>$, %&$!&

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of the appeal, subject to fulfill'lb!$nt of the conditions regarding deposit as stated in notification dated 02.11.2023. 4. The writ petitions accordingly stand disposed of.

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(ASHUTOSH KUMAR),J

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(ARUN BHANSALI),J

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103-106-Dl/-

M/S Surya Stone Mines v. Appellate Authority-Iii, Rajasthan Goods and Service Tax

Case brief

What is this about?

What did the court decide?

M/S Surya Stone Mines v. Appellate Authority-Iii, Rajasthan Goods and Service Tax

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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