Disposed¶16

Jagdish Yadav S/O Shri Banwari Lal v. Assistant Commissioner, State Tax

Rajasthan HC17 Mar 2025CW/7403/2020

Case brief

AI extract

What is this about?

Rajasthan High Court, Jaipur Bench; D.B. Civil Writ Petition No.7403/2020; Jagdish Yadav v. Assistant Commissioner, State Tax; decided 17/03/2025 by Justices Avneesh Jhingan and Maneesh Sharma. Keywords: GST, Section 129(1), Rajasthan Goods and Services Tax Act 2017, alternate remedy, disputed questions of fact/evidence, GST tribunal not constituted, appeal within limitation, writ petition disposed of relegating petitioner to appeal, demand already deposited.

What did the court decide?

Petitioner relegated to the remedy of appeal before the GST tribunal; an appeal filed within three months of the constitution of the tribunal is to be treated as filed within limitation. ¶16

Jagdish Yadav S/O Shri Banwari Lal Vs Assistant… — GST and Indirect Tax | Rajasthan HC (2025)

What the court decided

AI extract

Outcome

Petitioner relegated to the remedy of appeal before the GST tribunal; an appeal filed within three months of the constitution of the tribunal is to be treated as filed within limitation.

¶16

Issue for consideration

Whether the writ petition challenging the order under Section 129(1) of the Rajasthan Goods and Services Tax Act, 2017 should be entertained, given that it involves disputed questions of law requiring adducing and appreciation of evidence and the petitioner has a remedy of appeal before the GST tribunal.

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Court's answer

Since the petition involves disputed questions of law requiring adducing and appreciation of evidence and the petitioner has a remedy of appeal, the writ petition is disposed of relegating the petitioner to the remedy of appeal.

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Ratio / Principle

As the GST tribunal is not functional as on date, if the petitioner files an appeal within three months of the constitution of the tribunal, it shall be considered to have been filed within limitation.

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Detailed headnote1 paragraphs

D.B. Civil Writ Petition No.7403/2020 (High Court of Judicature for Rajasthan, Jaipur Bench, decided 17/03/2025): Petitioner challenged the order passed under Section 129(1) of the Rajasthan Goods and Services Tax Act, 2017 and the order dated 27.11.2019 passed by the appellate tribunal dismissing the appeal. Observing that the petition involved disputed questions of law for which adducing and appreciation of evidence would be required, and that the petitioner has a remedy of appeal before the GST tribunal (which had not been constituted till date), the Division Bench disposed of the writ petition, relegating the petitioner to the remedy of appeal. It was further held that since the GST tribunal was not functional as on date, an appeal filed within three months of the constitution of the tribunal would be considered to have been filed within limitation. Counsel for the petitioner submitted that the demand created had already been deposited.

Jagdish Yadav S/O Shri Banwari Lal v. Assistant Commissioner, State Tax

Case brief

What is this about?

What did the court decide?

Jagdish Yadav S/O Shri Banwari Lal v. Assistant Commissioner, State Tax

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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