M/S Bharat Kirana Bhandar Vs State of Rajasthan — GST and Indirect Tax | Rajasthan HC (2026)

M/S Bharat Kirana Bhandar Vs State of Rajasthan — GST and Indirect Tax | Rajasthan HC (2026)

What the court decided

AI extract

Outcome

Petition disposed of in terms of the order dated 15.02.2024 in D.B. Civil Writ Petition No.1113/2024; petitioner to deposit the amount as per Section 112(8) of the Rajasthan Goods and Services Tax, 2017 within three months, with no recovery of the balance amount provided the statutory appeal is availed within three months of the constitution of the Tribunal; all pending applications disposed of.

Issue for consideration

Whether the issue involved in the present petition stands covered by the Division Bench decision dated 27.11.2024 in D.B. Civil Writ Petition No.4740/2024 (Jagdamba Motors vs. Union of India & Ors.), and whether, since the Tribunal is not functional and the appeal against the First Appellate Court's order cannot yet be filed, the petition should be disposed of with deposit under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 and liberty to avail the statutory appeal within the prescribed time.

Court's answer

The petition is disposed of in terms of the order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024.

Ratio / Principle

The petitioner is directed to deposit the amount as per the provision of Section 112(8) of the Rajasthan Goods and Services Tax, 2017 within three months from the date of the order.

Key takeaways

In terms of the order dated 15.02.2024 in D.B. Civil Writ Petition No.1113/2024 adopted by this Court, upon payment as per sub-section (8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided the petitioner avails the statutory remedy of appeal within three months from the date of the constitution of the Tribunal.ratio¶25

Detailed headnote1 paragraphs

GST (Rajasthan) – Writ petition disposed of in terms of earlier order dated 15.02.2024 in D.B. Civil Writ Petition No.1113/2024 – Counsel at ad idem that the issue is covered by the Division Bench decision dated 27.11.2024 in Jagdamba Motors vs. Union of India & Ors. (D.B. Civil Writ Petition No.4740/2024) – Appeal against the First Appellate Court's order could not be filed as the Tribunal was not constituted – Petitioner directed to deposit the amount as per Section 112(8) of the Rajasthan Goods and Services Tax, 2017 within three months – No recovery of balance amount provided statutory appeal is availed within three months from constitution of the Tribunal – All pending applications disposed of.

[2026:RJ-JP:10482-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

D.B. Civil Writ Petition No. 9171/2024

M/s Bharat Kirana Bhandar, Chataiganj , Ajmer (Raj), Through Its Authorized Representative Laxman Kourani, Gstin08Cgtpk8003N1Zq.

----Petitioner

Versus

State Of Rajasthan, Through The Joint Commissioner (State Tax), Circle C - Room No. 103, Kar Bhawan, Todarmal Marg, Ajmer (Raj).

The Special Commissioner, Appellate Authority- State TaxKar Bhawan - Jaipur (Raj).

Union Of India, Through The Chief Commissioner Cgst, Ajmer Zone, Office Of The Chief Commissioner, Central Goods And Services Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C Scheme, Jaipur.

----Respondents

For Petitioner(s)	: Mr. YuvrajSamant.
For Respondent(s)	: Ms. Mahi Yadav, AAG with Mr. Rohan Mittal.
	Mr. Kapil Sharma.

HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order

12/03/2026

Learned counsel for the parties are at ad idem that the issue involved in the present petition is covered by decision of Division Bench of this Court dated 27.11.2024, passed in D.B. Civil Writ Petition No.4740/2024 titled as Jagdamba Motors vs. Union of India & Ors. and connected matters.

[2026:RJ-JP:10482-DB]

[CW-9171/2024]

(2 of 3)

Learned counsel for petitioner, at this stage, submits that the appeal against the order of First Appellate Court cannot be filed as the Tribunal is not functional.

Learned counsel for respondents submits that in similar matters, directions have been issued by this Court in D.B. Civil Writ Petition No.1113/2024 to which the counsel for the respondents has not raised any objection.

The order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024 is reproduced below:-

“1. Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.

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 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).

Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition.

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 112of 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.”

The petition is disposed of in terms of order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024. Let

[2026:RJ-JP:10482-DB] (3 of 3) [CW-9171/2024]

petitioner deposit the amount as per the provision of Section112(8) of the Act within three months from today. All pending applications, if any, stand disposed of.

(VINIT KUMAR MATHUR),J

(DR.PUSHPENDRA SINGH BHATI),J

33-Zeeshan