Disposed

M/S Hukma Ram Dudi v. State of Rajasthan

Rajasthan HC16 Jul 2024CW/11147/2024

Case brief

AI extract

What is this about?

This matter was disposed of finally with consent due to the non-constitution of the Appellate Tribunal. The Court directed that no further recovery proceedings shall be initiated if the petitioner pays under Section 112(8) of the Rajasthan GST Act and files an appeal within three months of the Tribunal's constitution.

What did the court decide?

Petition disposed off with liberty to appeal; no further recovery if petitioner pays under Section 112(8) of the Act and appeals within three months.

M/S Hukma Ram Dudi Vs State of Rajasthan — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JD:29074-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 11147/2024

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M/s Hukma Ram Dudi, Having Its Authorised Place Of Business At 02, Amritvasi, Indpaisar, Sankhlan, Sri Dungargarh, Bikaner, Rajasthan, 331803 Through Its Partner Manoj Dudi S/o Narayanram Dudi Aged About 28 Years, R/o Amritvasi, Indpalsar, Sankhlan, Sri Dungargarh, Bikaner, Rajasthan, 331803.

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----Petitioner

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Versus

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

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Commissioner, Rajasthan State Gst Department, Kar Bhawan, Jaipur.

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Deputy Commissioner, Circle-E, State Tax, Bikaner, Rajasthan.

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Joint Commissioner, Appellate Authority, State Taxes, Udaipur.

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----Respondents

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For Petitioner(s) : Mr. Priyansh Arora For Respondent(s) : -

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HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR

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Order

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16/07/2024

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Though the matter comes up on the defect side today, with the consent of the parties, the petition is being disposed of finally. 2. 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

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[2024:RJ-JD:29074-DB]

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[CW-11147/2024]

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(2 of 2)

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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).

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

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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.

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(KULDEEP MATHUR),J

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(SHREE CHANDRASHEKHAR),J

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101-divya/-

M/S Hukma Ram Dudi v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Hukma Ram Dudi v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

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