Shree Nath Agencies v. Appellate Authority-I, Rajasthan Goods and Service Tax Department
Case brief
What is this about?
Rajasthan High Court Jaipur Bench; D.B. Civil Writ Petition No. 6566/2021; decided 18/02/2025; Shree Nath Agencies (Narendra Kumar Harsh) v. Appellate Authority-I Rajasthan Goods And Service Tax Department, State Tax Officer Ward-III Anti-Evasion Ajmer, Bank of Baroda Mansarovar Branch; counsel Sarvesh Jain (petitioner), Sandeep Taneja AAG and Kinjal Surana AGC (respondents); bench Avneesh Jhingan and Ashutosh Kumar; prayer to quash First Appellate Authority order dated 16.04.2021; GST Tribunal not constituted, petitioner remedyless; goods and vehicle released on bank guarantee and 10% deposit; reliance on D.B. Civil Writ Petition No.1113/2024 disposed 15.02.2024; petition disposed of in same terms; deposit as per Section 112(8) Rajasthan Goods and Services Tax 2017 within six weeks; statutory remedy of appeal within three months from constitution of Tribunal.
What did the court decide?
Petition disposed of in the same terms as D.B. Civil Writ Petition No.1113/2024: petitioner to deposit the amount as per Section 112(8) of the Act within six weeks, and to avail the statutory remedy of appeal within three months from the date of constitution of the Tribunal.