Dismissed

M/S Reliance Chemotex Industries Ltd. v. Union of India

Rajasthan HC4 Jul 2024CW/1678/2021

Case brief

AI extract

What is this about?

The High Court disposed of connected writ petitions wherein the petitioner sought remedies against tax assessments. Addressing the non-constitution of the Tribunal, the Court disallowed pending appeals and directed the petitioner to deposit dues under Section 112(8) of the Rajasthan GST Act, permitting a fresh appeal once the Tribunal is formed.

What did the court decide?

Directing the petitioner to deposit the assessed amount under Section 112(8) of the Act within three months, with liberty to file an appeal in the Tribunal once constituted.

M/S Reliance Chemotex Industries Ltd. Vs Union of India — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:27907-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 1679/2021

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M/s Reliance Chemotex Industries Ltd., Post Box No. 73,vill. Kanpur, udaipur (Raj.) Through Its Authorized Signatory Mr. Anupam Tiwari S/o Mr. V.n. Tiwari Aged 47 Years, (Manager Legal ) Resident Of 37, Sector 4, Udaipur (Raj.)

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----Petitioner

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Versus

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Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi

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The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur

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The Commissioner, State Goods And Service Tax Kar Bhawan, Ambedkar Circle, Jaipur

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The Assistant Commissioner, Central Goods And Services Tax, Lic Building, Near Reti Stand Division-B, Udaipur313002

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----Respondents

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Connected With

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D.B. Civil Writ Petition No. 1678/2021

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M/s Reliance Chemotex Industries Ltd., Post Box No. 73, Vill. Kanpur, udaipur (Raj.) Through Its Authorized Signatory Mr. Anupam Tiwari S/o Mr. V.n. Tiwari Aged 47 Years, (Manager Legal ) Resident Of 37, Sector 4, Udaipur (Raj.)

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----Petitioner

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Versus

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Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi

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The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur

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The Commissioner, State Goods And Service Tax Kar Bhawan, Ambedkar Circle, Jaipur

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The Assistant Commissioner, Central Goods And Services Tax, Lic Building, Near Reti Stand Division-B, Udaipur313002

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----Respondents

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[CW-1679/2021]

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[2024:RJ-JP:27907-DB]	(2 of 3) [C
For Petitioner(s)	: Mr.Pankaj Ghiya, Ms.Pridhi Jain & Mr.Mayank Vyas
For Respondent(s)	: Mr.Sandeep Taneja, AAG with Ms.Kinjal Surana

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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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04/07/2024

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These writ petitions are filed aggrieved of dismissal of first Appeal challenging the assessment order passed under the Rajasthan Goods and Services Tax Act, 2017 (for short ‘the Act’). One of the grievance raised is that the Tribunal is not functional inspite of the implementation of the GST in 2017.

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Learned counsel relies upon order dated 15.02.2024 passed by this Court while disposing of D.B. Civil Writ Petition No.1113/2024 with the following directions:-

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“Though the matter comes up for admission today,

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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, therefore, in these circumstances, the 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

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(3 of 3)

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[2024:RJ-JP:27907-DB]

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[CW-1679/2021]

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

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4. 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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The petitions are disposed of in the same terms. Let the petitioner deposit the amount as per the provision of Section 112(8) of the Act within three months from today.

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The petitions are disposed of accordingly.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Monika/Aarzoo/54-55

M/S Reliance Chemotex Industries Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Reliance Chemotex Industries Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

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