Disposed

M/S Tanvi Enterprises v. Union of India

Rajasthan HC9 Jul 2024/10686/2024

Case brief

AI extract

What is this about?

This court disposed of a writ petition challenging an assessment order under the Rajasthan GST Act. Due to the Tribunal's non-constitution, the petition was disposed of with a direction for the petitioner to deposit amounts under Section 112(8) within three months to obtain liberty to file an appeal once the Tribunal is constituted.

What did the court decide?

Petition disposed with direction to deposit amount under Section 112(8) within three months for liberty to appeal upon Tribunal constitution.

M/S Tanvi Enterprises Vs Union of India — GST and Indirect Tax | Rajasthan HC (2024)

¶1

[2024:RJ-JP:28506-DB]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶3

D.B. Civil Writ Petition No. 10686/2024

¶4

M/s Tanvi Enterprises, Khedapati Market, In Front Of Punjab National Bank, Samla Road Main Market Govindgarh, Alwar3016104 (Rajasthan) Through Its Proprietor Sh. Sanjeev Kumar S/o Sh. Subhash Sharma

¶5

----Petitioner

¶6

Versus

¶7

Union Of India, Through Finance Secretary, Ministry Of Finance, Government Of India, New Delhi

¶8

The State Of Rajasthan, Through Chief Commissioner State Goods And Service Tax Kar Bhawan Ambedkar Circle Jaipur

¶9

The Principal Commissioner, The Principal Commissioner Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur

¶10

The Superintendent, Central Goods And Services Tax Circle -C Ward Ii Alwar Rajasthan

¶11

----Respondents

¶12

For Petitioner(s) : Mr. Pankaj Ghiya Mr. Mayank Vyas Ms. Paridhi Jain Mr. Nikhil Sharma For Respondent(s) : Mr. Sandeep Pathak Ms. Jaya P. Pathak

¶13

HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

¶14

Order

¶15

09/07/2024

¶16

This writ petition is filed aggrieved of dismissal of first Appeal challenging the assessment order passed under the Rajasthan Goods and Services Tax Act. One of the grievance raised is that

¶17

[2024:RJ-JP:28506-DB]

¶18

[CW-10686/2024]

¶19

(2 of 3)

¶20

the Tribunal is not functional inspite of the implementation of the GST in 2017.

¶21

Learned counsel relies upon order dated 15.02.2024 passed by this Court while disposing of D.B. Civil Writ Petition No.1113/2024 with the following directions:-

¶22

“Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.

¶23

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, the 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).

¶24

3. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.

¶25

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

¶26

[2024:RJ-JP:28506-DB]

¶27

[CW-10686/2024]

¶28

petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the

¶29

Tribunal.”

¶30

The petition is disposed of in the same terms. Let the petitioner deposit the amount as per the provision of Section 112(8) of the Act within three months from today.

¶31

The petition is disposed of accordingly.

¶32

(ASHUTOSH KUMAR),J

¶33

(AVNEESH JHINGAN),J

¶34

simple Kumawat /10

M/S Tanvi Enterprises v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Tanvi Enterprises v. Union of India

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

Similar cases

M/S Merulands Insurance Services Private Limited Vs Assistant Commissioner of Income Tax

World Trade Park Limited Vs Income Tax Officer

Santosh Devi, Vs State of Rajasthan

M/S Saraf Seasoning Udyog Vs the Commissioner of Income Tax and Anr.

M/S Saraf Seasoning Udyog Vs the Commissioner of Income Tax and Anr.

M/S Pernod Richard India Pvt. Ltd. Vs Union of India