Disposed

M/S. Rajdhani Gas Services v. Union of India

Rajasthan HC21 Nov 2024CW/3640/2020

Case brief

AI extract

What is this about?

The High Court of Rajasthan reviewed a Writ Petition seeking quashing of a GST communication disallowing Input Tax Credit. The court granted early hearing to the petitioner. Despite lack of show cause notice in communication, the court did not quash the order but ordered that proceeding be adjourned to allow petitioner to respond within four weeks.

What did the court decide?

The petition was disposed of with liberty to respond within four weeks; respondent to proceed only after complying principles of natural justice.

M/S. Rajdhani Gas Services Vs Union of India — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:47728-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 3640/2020

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M/s. Rajdhani Gas Services, D-36, Adarsh Nagar Shopping Center, Jaipur Through Proprietor Hardeep Singh Randhawa S/o Shri Sadhu Singh Aged About 60 Years, R/o 226, Mehta Marg, Surajpole Gate, Jaipur (Raj.)

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----Petitioner

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Versus

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

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The Commissioner, Central Goods And Service Tax, New Central Revenue Building, Statue Circle, Jaipur-302001

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Superintendent Central Goods And Service Tax, Act Range 31, Zone-G, Sector-10, Vidhyadhar Nagar, Jaipur.

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----Respondents

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For Petitioner(s)	: Mr.	Ramesh Chandra Agarwal
	Ms.	Deepti Jindal
For Respondent(s)	: -

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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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21/11/2024

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The matter comes up on an application (IA No.1/2021) for early hearing of the writ petition.

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For the reasons stated therein, the application is allowed.

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With the consent of learned counsel for the petitioner, the matter is taken up on Board today itself.

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This petition is filed seeing quashing of communication dated 27.01.2020.

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The brief facts are that the petitioner is having a gas agency and in registered under Goods and Services Tax Act, 2017.

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[2024:RJ-JP:47728-DB]

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[CW-3640/2020]

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(2 of 2)

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Petitioner availed Input Tax Credit (for short ‘ITC’) and filed form GSTR-3B for the period of July 2017 to March 2018. The petitioner was sent communication dated 27.01.2020 by the Superintendent of Central Goods and Service Tax to deposit the amount of inadmissible ITC. Hence the present petition.

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Learned counsel for the petitioner submits that the order has been passed without issuing the show cause notice and without giving an opportunity of hearing. It is further argued that Section 16 of the Central Goods and Service Tax Act, 2017 has been amended and the petitioner is entitled for availment of ITC.

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This petition is disposed of with liberty to the petitioner to respond to the communication. In the eventuality of the petitioner filing a response within four weeks, the respondent shall proceed in accordance with law after complying the principle of natural justice.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Mohita/Riya/62

M/S. Rajdhani Gas Services v. Union of India

Case brief

What is this about?

What did the court decide?

M/S. Rajdhani Gas Services v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

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