Disposed

M/S Amrit Agro, Proprietor, Surendar Kumar v. State of Rajasthan

Rajasthan HC13 Nov 2024CW/17355/2023

Case brief

AI extract

What is this about?

Writ petition against appellate authority's dismissal of appeal challenging penalty on transit of goods without E-Way Bill. With the GST Tribunal not constituted, the court disposed of the petition, relegating the petitioner to file an appeal before the Tribunal within three months of its constitution.

What did the court decide?

Petitioner permitted to file appeal before the Tribunal within three months of its constitution; appeal to be decided on merits.

M/S Amrit Agro, Proprietor, Surendar Kumar Vs State… — GST and Indirect Tax | Rajasthan HC (2024)

¶1

[2024:RJ-JP:46836-DB]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶3

D.B. Civil Writ Petition No. 17355/2023

¶4

M/s Amrit Agro, Proprietor, Surendar Kumar, Shop No. 10, Kardhani Anklev 80, Gokulpura, Kalwar Road, Jaipur, Rajasthan - 332012 Through Its Proprietor Mr. Surendar Kumar S/o Mr. Ram Singh Age About 32 Years, R/o Dheerwas Bara, Dhirwas, Churu, Rajasthan - 331302.

¶5

----Petitioner

¶6

Versus

¶7

State Of Rajasthan, Through The Deputy Commissioner, State Tax, Ward-1, Circle-B, Bikaner.

¶8

Union Of India, Through The Principal Commissioner Cgst And Central Excise Commissionerate, Ncrb, Statue Circle, C-Scheme, Jaipur.

¶9

----Respondents

¶10

For Petitioner(s)	: Mr.Ravi Gupta
For Respondent(s)	: Mr.Sandeep Pathak
	Mr.Sandeep Taneja, AAG with
	Mr.Nishant Sarraf

¶11

HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS

¶12

Order

¶13

13/11/2024

¶14

This petition is filed against order of the First Appellate Authority dismissing the appeal challenging the levy of penalty on transit of goods not allegedly supplied by E-Way Bill.

¶15

The petitioner has a remedy of appeal before the Tribunal, however, the Tribunal under the Central Goods and Service Tax Act, 2017 has not been constituted.

¶16

Considering the factual aspects to be looked into for deciding the issue involved, the petition is disposed of relegating the

¶17

[2024:RJ-JP:46836-DB]

¶18

[CW-17355/2023]

¶19

(2 of 2)

¶20

petitioner to the remedy of appeal before the Tribunal. The petitioner shall avail statutory remedy of appeal within three months from the date of constitution of the Tribunal.

¶21

In the eventuality of petitioner filing an appeal within three months from the date of constitution of the Tribunal, the same shall be considered on merits.

¶22

(UMA SHANKER VYAS),J

¶23

(AVNEESH JHINGAN),J

¶24

Monika/Yogesh/110

M/S Amrit Agro, Proprietor, Surendar Kumar v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Amrit Agro, Proprietor, Surendar Kumar v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Amita Malik Proprietor of M/S Chopra Electronics Vs Union of India

Vikesh Singh @ Jitendra Singh S/O Samay Singh Vs Anjali Rajoria

Prabhulal Mehra S/O Shri Ramnarain Vs Mr. Ravindra Goswami

M/S Kannoy Estate Private Ltd. Vs Dy. Commissioner, Civil Lines Zone

Shri Anoop Kumar Sharma Vs Union of India and Ors.

M/S v. R. India Trader Vs State of Rajasthan