Allowed

M/S B.R. Construction Company v. Deputy Director

Rajasthan HC23 May 2024WMAP/173/2024

Case brief

AI extract

What is this about?

The High Court of Rajasthan allowed a writ miscellaneous application seeking correction in the facts recorded in an earlier order regarding GST returns. The Court modified the factual finding to specify exactly which periods Nil returns were filed and where no returns were filed.

What did the court decide?

Modified to specify NIL GSTR-3B returns filed for July 2017 to September 2018 and no returns for October 2018 to September 2020.

M/S B.R. Construction Company Vs Deputy Director — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:24548-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Writ Miscellaneous Application No. 173/2024

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D.B. Civil Writ Petition No.2792/2024

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M/s B.R. Construction Company, Bissau, Jhunjhunu, Rajasthan, 331027 Through Its Proprietor Mr. Piyush Pareek, Son Of Mr. Hari Kishan Pareek, Aged 40 Years (Approx). R/o Ward No. 16, Village Bissau, Near BR Public School, Jhunjhunu, Rajasthan 331027.

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--Applicant/Petitioner

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Versus

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Deputy Director, Directorate Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojini Marg, C- Scheme, Jaipur 302001.

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Assistant Commissioner, C.E And CGST Division G, Alwar Commissionerate, Sanwali Road, Todi Nagar, Sector-C, Sikar- 332001.

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

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State Of Rajasthan through Additional Chief Secretary (Finance) To Government, Finance Department (Tax Division), Government Of Rajasthan, 1st Floor, Main Building, Government Secretariat, Jaipur Rajasthan, 302005.

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–--Non-Applicants/Respondents

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For Petitioner(s) : Mr. Jatin Harjai along with Mr. Mohit Kumar Soni

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For Respondent(s) : Mr. Sandeep Pathak along with Mr. Arnav Singh

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HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA

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Order

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23/05/2024

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[2024:RJ-JP:24548-DB]

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[WMAP-173/2024]

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(2 of 2)

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Matter comes up on Writ Misc. Application filed by applicant seeking correction/modification in the order dated 30.04.2024 passed by this Court.

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It is contended by counsel appearing for the applicant that in Para 7 of the order dated 30.04.2024, certain facts have not been correctly indicated, hence, the same may be corrected.

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We have heard counsel for both the parties and have perused the order dated 30.04.2024. 4. Considering the above, we deem it proper to modify the order dated 30.04.2024.

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The following portion in Para 7 of order dated 30.04.2024 i.e. “We are not inclined to accept the said arguments for the very reason that this is not a case where the registered person failed to furnish the return rather, the petitioner has filed the NIL return” be now replaced by “We are not inclined to accept the said arguments for the very reason that this is not a case where the registered person failed to furnish the return rather, the petitioner has filed the NIL GSTR-3B for the period July 2017 to September 2018, and no return or GSTR-3B for the period October 2018 to September 2020 were filed by the petitioner.”

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The present Writ Miscellaneous Application is accordingly, allowed and the order dated 30.04.2024 is modified to the above extent.

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This order shall be treated as part and parcel of the order dated 30.04.2024 passed by this Court.

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(SHUBHA MEHTA),J

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(PANKAJ BHANDARI),J

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AMIT/23

M/S B.R. Construction Company v. Deputy Director

Case brief

What is this about?

What did the court decide?

M/S B.R. Construction Company v. Deputy Director

Case brief

What is this about?

What did the court decide?

What the court decided

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