Disposed

M/S Gopala Mines and Minerals Private Limited v. State of Rajasthan

Rajasthan HC14 Feb 2024CW/16430/2023

Case brief

AI extract

What is this about?

The Division Bench disposed of the writ petitioned filed regarding delayed appeals. The court did not comment on merits but granted liberty to petitioners to move an application for revival of appeals based on a Central Board notification. The petition was disposed of in the terms of a connected matter.

What did the court decide?

Liberty granted to petitioners to move an application for revival of their appeals under the notification dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs.

M/S Gopala Mines and Minerals Private Limited Vs… — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:7563-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 16430/2023

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M/s Gopala Mines And Minerals Private Limited, Chinawara, Pahari-321204 Bharatpur Through Its Director And Authorise Signatory Mr. Arjun Singh Bhadana, S/o Sh. Avtar Singh Bhadana Aged About 36 Years, R/o House No-1 Village Anangpur, Tilpat Faridabad- (121003), (Haryana)

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----Petitioner

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Versus

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State Of Rajasthan, Through The Assistant Commissioner, State Tax, Ward-Iii, Circle-A, Hq-Deeg, Bharatpur, Rajasthan.

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The Appellate Authority/special Commissioner, Commercial Tax Department, Near Bijli Ghar, Bharatpur -321001

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Union Of India, Through The Principal Commissioner Cgst Commissionerate, Ncrb, Statue Circle, C-Scheme, Jaipur302005

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----Respondents

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For Petitioner(s) : Mr.Ravi Gupta For Respondent(s) : Mr.Umang Gupta with Ms.Aditi Khandelwal Mr.Subhash Jain for Mr.Kinsukh Jain

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order

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AVNEESH JHINGAN, J. (ORAL) 14/02/2024

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Learned counsel for the parties submits that issue involved in this petition is squarely covered by decision of Division Bench of this Court in DB Civil Writ Petition No.16270/2023 (M/s Gopala Mines and Minerals Private Limited Vs. State of Rajasthan & Ors.) decided on 22^nd January, 2024 along with other connected matters.

(2 of 2)

[2024:RJ-JP:7563-DB]

[CW-16430/2023]

The order dated 22^nd January, 2024 is reproduced below:

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“Heard.

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We find that these writ petitions have been filed as the appeals filed by the petitioners was dismissed as barred by limitation.

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Though, the maximum period allowed under the law to condone the delay could not be availed by the petitioners, learned counsel for the petitioners brings to the notice of this Court an order dated 17.11.2023 passed by this Court in the case of M/s Balajee Bharat Gas Gramin Vitrak Versus The Assistant Commissioner & Others (D.B. Civil Writ Petition No.16972/2023) and order dated 18.12.2023 passed by the Division Bench of this Court in case of M/s Shekhawati Enterprises Versus Joint Commissioner (D.B. Civil Writ Petition No. 14895/2023), wherein, taking into consideration that a notification has been issued on 02.11.2023 allowing revival of time barred appeals, subject to fulfillment of certain conditions stated therein, writ petitions have been disposed off giving liberty to the petitioners to move an appropriate application for revival of the appeal.

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In view of the above, without commenting upon the merits, we are inclined to dispose off these petitions with liberty to the respective petitioners to move an appropriate application for revival of the appeals in terms of notification dated 02.11.2023issued by the Central Board of Indirect Taxes and Customs. Writ petitions are accordingly disposed off. A copy of this order be placed on record of each writ petitions.”

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The writ petition is disposed of in the same terms.

(SHUBHA MEHTA),J

(AVNEESH JHINGAN),J

Preeti Asopa /43

Whether Reportable : Yes/No

M/S Gopala Mines and Minerals Private Limited v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Gopala Mines and Minerals Private Limited v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

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