Dismissed

M/S Srh Incorporation v. Union of India

Rajasthan HC26 Feb 2024CW/2538/2024

Case brief

AI extract

What is this about?

The court disposed of the writ petition in light of a related Division Bench decision resolving the controversy. The petition was dismissed with liberty to appeal upon constitution of the Tribunal and a direction that no further recovery action be taken if the petitioner pays as required under Section 112(8) of the RGST Act.

What did the court decide?

Petition disposed of with liberty to file appeal and direction that no further recovery be drawn upon payment under Section 112(8) of the Act.

M/S Srh Incorporation Vs Union of India — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JD:9611-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 2538/2024

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M/s Srh Incorporation, 402 To 406, 4Th Floor, Apex Chamber, Plot No 4C, Madhuban Near Lok Kala Mandal, Udaipur.

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----Petitioner

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Versus

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Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi- 110001.

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Assistant Commissioner, Central Goods And Service Tax, Division-A, 142 B, Hiran Magri, Udaipur- Rajasthan - 313002

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State Of Rajasthan, Through Secretary Finance, Secretariat, Janpath, Jaipur - 302015

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----Respondents

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For Petitioner(s) : Mr. Sarvesh Jain (through VC) For Respondent(s) : Mr. Mukesh Rajpurohit, Dy.S.G. Mr. Rajvendra Sarswat.

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HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN

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Order

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26/02/2024

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Learned counsel for the parties jointly submit that the controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon’ble Court in M/s. Shree Dev Narayan Marble v. State of Rajasthan & Ors. : D.B. Civil Writ Petition No.1115/2024 on 15.02.2024; holding thus:

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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

(2 of 2)

[2024:RJ-JD:9611-DB]

[CW-2538/2024]

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 off with liberty to the petitioner to file appeal within stipulated period from 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.

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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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Accordingly, this writ petition is also disposed of in the light

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of the decision rendered vide order dated 15.02.2024 passed in M/s. Shree Dev Narayan Marble's case (supra) on the same terms. All pending applications also stand disposed of.

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(MUNNURI LAXMAN), J. (DR. PUSHPENDRA SINGH BHATI), J.

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2-Zeeshan

M/S Srh Incorporation v. Union of India

Case brief

What is this about?

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M/S Srh Incorporation v. Union of India

Case brief

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