Disposed

M/S Arya Marble Suppliers v. State of Rajasthan

Rajasthan HC26 Feb 2024CW/1109/2024

Case brief

AI extract

What is this about?

The High Court disposed of the writ petition regarding GST recovery on the consent of parties, directing that if the petitioner makes payment under Section 112(8) of the Rajasthan GST Act, recovery proceedings shall be stayed for three months from the constitution of the Appellate Tribunal, following a Division Bench decision in a similar case.

What did the court decide?

Disposed of with liberty to file appeal within 3 months of constitution of Tribunal, subject to payment under Section 112(8) of the Rajasthan GST Act.

M/S Arya Marble Suppliers Vs State of Rajasthan — Writ and Judicial Review | Rajasthan HC (2024)

¶1

[2024:RJ-JD:9750-DB]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

¶3

D.B. Civil Writ Petition No. 1109/2024

¶4

M/s Arya Marble Suppliers, Through Its Proprietor Ankit Vyas S/o Sudhir Kumar Vyas Aged About 31 Years, R/o Nai Abadi Asotiya Road Kankroli Teh. And Distt. Rajsamand (Raj.) 313324

¶5

----Petitioner

¶6

Versus

¶7

State Of Rajasthan, Through Principal Secretary, Finance Department (Tax Division), Secretariat, Jaipur.

¶8

Commissioner, Rajasthan State GST Department, Kar Bhawan, Jaipur

¶9

Assistant Commissioner, Assistant Commissioner, Circle Rajsamand, Ward 1, Bhilwara, Rajasthan.

¶10

Additional Commissioner, Appellate Authority, State Taxes, Udaipur.

¶11

----Respondents

¶12

For Petitioner(s) : Mr. Priyansh Arora For Respondent(s) : Mr. Sunil Bhandari

¶13

HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN

¶14

Order

¶15

26/02/2024

¶16

Learned counsel for the parties jointly submit that the controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon’ble Court in M/s. Shree Dev Narayan Marble v. State of Rajasthan & Ors. : D.B. Civil Writ Petition No.1115/2024 on 15.02.2024; holding thus:

¶17

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

(2 of 2)

[2024:RJ-JD:9750-DB]

[CW-1109/2024]

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).

¶22

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

¶23

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.”

¶24

Accordingly, this writ petition is also disposed of in the light

¶25

of the decision rendered vide order dated 15.02.2024 passed in M/s. Shree Dev Narayan Marble's case (supra) on the same terms. All pending applications also stand disposed of.

¶26

(MUNNURI LAXMAN), J. (DR. PUSHPENDRA SINGH BHATI), J.

¶27

13-AjaySingh/Sachin/-

M/S Arya Marble Suppliers v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Arya Marble Suppliers v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Manoj Kumari Vs State of Rajasthan

M/S Srh Incorporation Vs Union of India

M/S. Ekta Enterprises Vs the Secretory and Transport Commissioner

Dr. Sarvesh Pradhan Vs State of Rajasthan