Disposed

Vectus Industries Limited v. the Chief Commissioner

Rajasthan HC6 Aug 2024CW/14927/2022

Case brief

AI extract

What is this about?

Rajasthan High Court disposed of a writ petition pending due to non-constitution of the Tribunal. The Court granted liberty to the petitioner to file an appeal within three months of the Tribunal's constitution, provided payment is made under Section 112(8) of the Rajasthan GST Act.

What did the court decide?

Petition disposed; liberty to file appeal within three months of Tribunal constitution upon making payment under Section 112(8).

Vectus Industries Limited Vs the Chief Commissioner — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:33548-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 14927/2022

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Vectus Industries Limited, E-95, E-96, G-76, G-77 And G-78, Riico Industrial Area, Bagru Ext., Tehsil Sanganer, District Jaipur (Rajasthan) Through Its Director Ashish Baheti S/o Shri Madan Mohan Baheti

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----Petitioner

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Versus

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The Chief Commissioner, State Goods And Service Tax, Jaipur

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Appellate Authority, State Tax, Jaipur-Iii, Jaipur

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State Tax Officer, Ward-Iii, Circle Anti Evasion, Kota (Rajasthan)

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----Respondents

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For Petitioner(s)	:	Ms. Pooja Talwar & Ms. Paridihi Jain & Mr. Nikhil Sharma on behalf of Mr. Pankaj Ghiya
For Respondent(s)	:	Mr. Samaksh Dasot & Mr. Rajat Sharma & Mr. Devesh Yadav on behalf of
		Mr. R.D. Rastogi, ASG, Ms. Kinjal Surana for
		Mr. Sandeep Taneja, AAG Mr. Harendra Neel

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HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE GANESH RAM MEENA

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Order

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06/08/2024

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

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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,

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[2024:RJ-JP:33548-DB]

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[CW-14927/2022]

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(2 of 2)

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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 of with liberty to the petitioner to file appeal within stipulated period form 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 of 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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(GANESH RAM MEENA),J

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(MANINDRA MOHAN SHRIVASTAVA),CJ

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NAVAL KISHOR /DIVYA SAINI-102

Vectus Industries Limited v. the Chief Commissioner

Case brief

What is this about?

What did the court decide?

Vectus Industries Limited v. the Chief Commissioner

Case brief

What is this about?

What did the court decide?

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