Disposed

Madhup Joshi S/O Late Shri R.S. Joshi v. Deputy Commissioner (State Tax)

Rajasthan HC18 Dec 2023CW/11165/2023

Case brief

AI extract

What is this about?

The High Court allowed the petitioner to move an appropriate application for revival of a time-barred appeal, subject to fulfilling conditions regarding deposit stated in the CBIC notification dated 02.11.2023. The writ petitions were disposed of.

What did the court decide?

Petitioner allowed to move appropriate application for revival of appeal; writ petitions disposed.

Madhup Joshi S/O Late Shri R.S. Joshi Vs Deputy… — GST and Indirect Tax | Rajasthan HC (2023)

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[2023:RJ-JP:40149-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 11049/2023

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Madhhup Joshi S/o Late Shri R.S. Joshi, aged about 69 years, Proprietor of M/s Joshi Ores, having its Office at above Shop 373, Haweli Raja Udai Singh, Tripolia Bazaar, Jaipur.

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----Petitioner

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Versus

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Deputy Commissioner (State Tax), Circle A, Enforcement Wing III, Rajasthan, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Jaipur

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----Respondent

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Connected With

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D.B. Civil Writ Petition No. 11165/2023

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Madhup Joshi S/o Late Shri R.S. Joshi, aged about 69 Years, proprietor of M/s Joshi Ores, having its Office at above Shop 373, Haweli Raja Udai Singh, Tripolia Bazaar, Jaipur.

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----Petitioner

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Versus

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Deputy Commissioner (State Tax), Circle-A, Enforcement WingIII, Rajasthan, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Jaipur.

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----Respondent

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For Petitioner(s)	: Mr.	Javed Khan.
For Respondent(s)	: Mr.	Punit Singhvi &
	Mr.	Ayush Singh.

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HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE ASHUTOSH KUMAR

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Order

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18/12/2023

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Heard.

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At the outset, learned counsel for the petitioner would submit that the petitioner would be moving appropriate application

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[2023:RJ-JP:40149-DB]

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[CW-11049/2023]

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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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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 petitioner to move an appropriate application for revival of the appeal, subject to fulfillment of the conditions regarding deposit as stated in notification dated 02.11.2023.

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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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242 & 243-DJ/-

Madhup Joshi S/O Late Shri R.S. Joshi v. Deputy Commissioner (State Tax)

Case brief

What is this about?

What did the court decide?

Madhup Joshi S/O Late Shri R.S. Joshi v. Deputy Commissioner (State Tax)

Case brief

What is this about?

What did the court decide?

What the court decided

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