Disposed

M/S. Suresh Iron Store v. Union of India

Rajasthan HC26 Jul 2024CW/2510/2024

Case brief

AI extract

What is this about?

GST writ petition challenging tax proceedings; Tribunal not yet constituted. With parties' consent the court disposed of it finally, directing that if petitioner pays under Section 112(8) no recovery proceedings for balance shall be drawn, subject to filing appeal within three months of Tribunal's constitution.

What the court decided

AI extract

M/S. Suresh Iron Store Vs Union of India — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:31617-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 2510/2024

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M/s. Suresh Iron Store, E-210, Road No. 9E, Vki Area, Jaipur Through Its Proprietor Shri Suresh Kumar Nariyani S/o Shri Jhammu Mal Nariyani

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

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Additional Commissioner (Appeals), Central Goods And Service Tax, Jaipur

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Assistant Commissioner Cgst Division-A, Jaipur

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Commercial Tax Officer, Commercial Tax Department, Jhalawar

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----Respondents

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For Petitioner(s)	: Ms. Paridhi Jain & Mr. Mayank Vyas
For Respondent(s)	: Mr. Sandeep Taneja, AAG Mr. Sandeep Pathak &
	Ms. Jaya Pathak

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HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR

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Order

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26/07/2024

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Ms. Paridhi Jain and Mr. Mayank Vyas learned counsel appearing on behalf of Mr. Pankaj Ghiya, counsel for the petitioner.

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Mr. Sandeep Pathak, learned counsel appearing for respondent Nos.1, 3, 4 & 5.

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Mr. Sandeep Taneja, learned Additional Advocate General

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appearing for respondent No.2.

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[2024:RJ-JP:31617-DB]

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[CW-2510/2024]

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(2 of 2)

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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, 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. 8. 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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(ASHUTOSH KUMAR),J

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(MANINDRA MOHAN SHRIVASTAVA),CJ

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N.Gandhi-RAHUL/19

M/S. Suresh Iron Store v. Union of India

Case brief

What is this about?

What the court decided

M/S. Suresh Iron Store v. Union of India

Case brief

What is this about?

What the court decided

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