Remanded

M/S Rajasthan State Road Transport Corporation v. Commissioner, Cgst

Rajasthan HC12 Jul 2024CW/16269/2023

Case brief

AI extract

What is this about?

The High Court set aside the Tribunal's orders dismissing the petitioner's applications for restoration and rectification. The Court held that since the pre-deposit condition had been complied with, the matter should be remitted to the Tribunal for decision on merits, subject to the petitioner removing any defects within four weeks.

What did the court decide?

Impugned orders set aside; appeal remitted to Tribunal for decision on merits subject to removal of defects within four weeks.

M/S Rajasthan State Road Transport Corporation Vs… — Service and Employment | Rajasthan HC (2024)

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[2024:RJ-JP:29233-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 16269/2023

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M/s Rajasthan State Road Transport Corporation, Chomu House, Prithiviraj Marg, C-Scheme, Jaipur, Rajasthan.

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----Petitioner

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Versus

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Commissioner, CGST, Alwar, A Block, Surya Nagar, Alwar, Rajasthan 301001.

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----Respondent

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For Petitioner(s)	: Mr.R.B. Mathur, Sr. Adv. assisted by Mr.Yug Singh, Mr.Siddharth Bapna Mr.Divyansh Mathur, Mr.Falak Mathur & Mr.Varnit Jain
For Respondent(s)	: Mr.Ajay Shukla with Mr.Raghav Sharma & Mr.Pushpendra Badgoti

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

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Order

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12/07/2024

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AVNEESH JHINGAN, J (ORAL):-

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This petition is filed aggrieved of the orders dated 10.11.2021 and 14.07.2022 passed by the Customs Excise and Service Tax Appellate Tribunal (for short ‘the Tribunal’) dismissing the application for restoration of appeal and rectification.

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Brief facts are that the petitioner-Corporation was issued a show-cause notice dated 19.04.2018 by the Service Tax Authorities for levying Service Tax on the compensation received to compensate the accidental claims of the passengers. The showcause notice culminated in order dated 17.01.2019, creating a demand of Rs.39,90,66,753/- including penalty.

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[2024:RJ-JP:29233-DB]

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[CW-16269/2023]

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(2 of 3)

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Aggrieved of the order, the petitioner filed writ petition. The writ petition was disposed of vide order dated 23.07.2019 passed in D.B.Civil Writ Petition No.603/2019 (Rajasthan State Road Transport Corporation Vs. The Union of India) and other connected matters. The order was modified vide order dated 29.11.2019, directing the Tribunal to decide the appeal on merits. 4. The appeal of the petitioner before the Tribunal was dismissed on 14.02.2020 for non-compliance of pre-deposit condition. D.B.Civil Writ Petition No.9877/2020 (M/s. Rajasthan State Road Transport Corporation Vs. Union of India & Ors.) filed by the petitioner against dismissal of the appeal was dismissed on 21.01.2021, considering that compliance of pre-deposit condition was not made. The review filed by the petitioner was dismissed on 18.02.2021. The petitioner filed an application before the Tribunal on 10.11.2021 for restoration of the appeal, stating therein that the pre-deposit has been made. The application was dismissed on 10.11.2021. Application for rectification filed on 14.07.2022 for rectifing order dated 10.11.2021 was dismissed. Hence, the present petition.

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Learned counsel for the petitioner submits that the petitioner is a Corporation and due of communication gap and wrong advise, there was delay in compliance of the pre-deposit condition. It is further argued that the connected appeals related to other years are pending before the Tribunal. The prayer is that the condition of pre-deposit has been made and the petitioner undertakes to remove defects, if any in the appeal within four weeks from the date of receipt of certified copy of this order.

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[2024:RJ-JP:29233-DB]

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[CW-16269/2023]

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(3 of 3)

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Learned counsel for the respondent defends the impugned order, submits that the petitioner was granted sufficient opportunities, yet the matter was intentionally delayed.

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Considering that the pre-deposit condition has now been complied with and connected matters are sub-judiced before the Tribunal, the impugned orders dated 10.11.2021 and 14.07.2022 are set aside. The matter is remitted back to the Tribunal for decision on merits, subject to the petitioner removing defects, if any, in appeal within four weeks from the date of receipt of certified copy of this order.

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The petition is disposed of accordingly.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Monika/Aarzoo/63

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Whether Reportable: Yes

M/S Rajasthan State Road Transport Corporation v. Commissioner, Cgst

Case brief

What is this about?

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M/S Rajasthan State Road Transport Corporation v. Commissioner, Cgst

Case brief

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