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Vipul Premises LLP Vs Principal Commissioner — GST and Indirect Tax | Rajasthan HC (2025)

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Rajasthan HC
2025
Vipul Premises LLP Vs Principal CommissionerVipul Premises LLP v. Principal Commissioner

Disposed

Vipul Premises LLP v. Principal Commissioner

Rajasthan HC18 Mar 2025CW/2820/2024

Case brief

AI extract

What is this about?

Writ petition challenged Circular No.2 of 2015 of the GST authority, alleging alternative remedies had become futile. The respondents stated the circular was an internal guideline not binding on adjudicating or appellate authorities. Petition not pressed; disposed with liberty to appeal and limitation protection.

What did the court decide?

Petition disposed as not pressed; liberty to file appeal within six weeks, deemed within limitation.

What the court decided

AI extract

Outcome

Petition disposed as not pressed; liberty to file appeal within six weeks, deemed within limitation.

Issue for consideration

Whether a writ petition lies against Circular No. 2 of 2015 when alternative appellate remedies remain available?

Detailed headnote1 paragraphs

Where the respondents concede that the impugned circular is merely an internal guideline binding neither on the Adjudicating Officer nor the Appellate Authority, the writ petition is disposed of as not pressed with liberty to avail appeal. An appeal filed within six weeks, subject to maintainability conditions, is to be treated as filed within limitation.

A compact analysis

This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.

A

[2025:RJ-JP:12206-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

D.B. Civil Writ Petition No. 2820/2024

Vipul Premises LLP, Having Its Address At 5-Jha-18, Jawahar Nagar, Jaipur Through Its Partner Shri Suneet Bagai

----Petitioner

Versus

Principal Commissioner, Cgst And Central Excise, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, C- Scheme, Jaipur

----Respondent

For Petitioner(s) : Mr. Siddharth Ranka with Mr. Rohan Chatter For Respondent(s) : Mr. Kinshuk Jain

HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA

Order

18/03/2025

This petition is filed aggrieved of Circular No.2 of 2015 dated 18.03.2015, pleading that alternative remedies have rendered futile.

On 27.01.2025, learned counsel for the respondents was asked to seek instructions with regard to the provision under which the impugned circular was issued.

Learned counsel for the respondents on instructions submits that an internal guideline is issued and the same is neither binding on Adjudicating Officer nor on the Appellate Authority.

In view of the statement made, learned counsel for the petitioner is not pressing this petition with liberty to avail remedy of appeal.

(2 of 2)

[2025:RJ-JP:12206-DB]

[CW-2820/2024]

The writ petition is disposed of as not pressed with liberty as prayed for.

In the eventuality of the petitioner filing an appeal within six weeks from today subject to fulfillment of condition of maintainability of appeal, same shall be considered to have been filed within limitation.

(MANEESH SHARMA),J

(AVNEESH JHINGAN),J

SAHIL SONI /RIYA/20

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether a writ petition lies against Circular No. 2 of 2015 when alternative appellate remedies remain available?

Parties & counsel

AI extract

petitioner
Vipul Premises LLP, through its partner Shri Suneet Bagai
respondent
Principal Commissioner, CGST and Central Excise, Jaipur

Coram

AI extract

Avneesh Jhingan
Maneesh Sharma

Case details

As recorded by the court registry

Court: Rajasthan HC
Decided on: 18 Mar 2025 · March
Registered: 19 Feb 2024
Case no.: CW/2820/2024
CNR: RJHC020145232024
Topic: GST and Indirect Tax
Bench: Avneesh Jhingan Maneesh Sharma
Disposal: DISPOSED OF

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Cite this judgement

Vipul Premises LLP v. Principal Commissioner, CW/2820/2024 (RJ), decided on 18 March 2025.

The High Court of Rajasthan publishes no neutral citation for this judgement — cite it by case number and date of decision.

Bench / Coram

Avneesh Jhingan and Maneesh Sharma

Parties & counsel