Disposed

M/S Sinex Vision v. Commissioner, Central Excise and Cgst

Rajasthan HC1 Jul 2024CW/3672/2023

Case brief

AI extract

What is this about?

The High Court disposed of the taxpayers writ petition challenging an excise order, noting the Appellate Tribunals inoperability. The Court granted liberty to appeal once the Tribunal is constituted, conditional upon the deposit of the appealable amount under Section 112(8) of the Rajasthan GST Act within two months.

What did the court decide?

Petition disposed with liberty to appeal post-Tribunal constitution, conditional on depositing the appealable amount within two months.

M/S Sinex Vision Vs Commissioner, Central Excise and… — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:27327-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 3672/2023

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M/s Sinex Vision, Having Its Registered Office At153, Maa Hinglaj Nagar, Lalarpura, Gandhi Path West, Vaishali Nagar, Jaipur, (Rajasthan) Through Its Proprietor Mr Devendra Kumar Sharma

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----Petitioner

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Versus

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Commissioner, Central Excise And Cgst, Jaipur, Ncrb, Statute Circle, Jaipur, (Rajasthan) 302005.

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----Respondent

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For Petitioner(s) : Mr. Anupam Bhargava for Mr. Ashish Kumar Singh

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For Respondent(s) :

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order

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01/07/2024

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This writ petition is filed aggrieved of dismissal of first Appeal challenging the assessment order passed under the Rajasthan Goods and Services Tax 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, 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

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[2024:RJ-JP:27327-DB]

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[CW-3672/2023]

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(2 of 2)

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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 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 petition is disposed of in the same terms. Let the petitioner deposit the amount as per the provision of Section 112(8) of the Act within two months from today.

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The petition is disposed of accordingly.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Chandan/Tanisha/75

M/S Sinex Vision v. Commissioner, Central Excise and Cgst

Case brief

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M/S Sinex Vision v. Commissioner, Central Excise and Cgst

Case brief

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