2024 (4) TMI 360 - HC - GST

Maintainability of petition - non-constitution of Tribunal - HELD THAT - The controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon ble Court in M/S SHREE DEV NARAYAN MARBLE VERSUS STATE OF RAJASTHAN THROUGH PRINCIPAL SECRETARY FINANCE DEPARTMENT (TAX DIVISION) SECRETARIAT JAIPUR. COMMISSIONER RAJASTHAN STATE GST DEPARTMENT JAIPUR ASSISTANT COMMISSIONER ASSISTANT COMMISSIONER CIRCLE RAJSAMAND WARD 1 BHILWARA RAJASTHAN AND ADDITIONAL COMMISSIONER APPELLATE AUTHORITY STATE TAXES UDAIPUR. 2024 (4) TMI 297 - RAJASTHAN HIGH COURT holding that 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 112 of 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. This writ petition is also disposed of in the light of the decision rendered in M/s. Shree Dev Narayan Marble s case on the same terms.

Summary

Issues involved:
The issues involved in the judgment are the resolution of controversy raised in a writ application, constitution of the Tribunal, and the disposal of the petition with appropriate protection under Section 112(8) of the Rajasthan Goods and Services Tax, 2017.

Resolution of Controversy:
The controversy raised in the instant writ application was resolved based on the adjudication made by a Division Bench of the High Court in a previous case. The parties jointly submitted for the final disposal of the petition, with the consent of both parties, even though the matter was listed for admission. The petition was disposed of finally in light of the previous adjudication.

Constitution of the Tribunal:
The respondents' counsel informed the court that the Tribunal had not been constituted at present, and the process towards its constitution was ongoing. Therefore, it was requested that the petition not be kept pending. The petition was disposed of with appropriate protection available under Section 112(8) of the Act, with liberty granted to the petitioner to file an appeal within the stipulated period once the Tribunal is constituted. The disposal was in line with a circular issued by the Government of Rajasthan Finance Department.

Disposal of the Petition:
The petitioner agreed to the disposal of the petition based on the conditions discussed. The petition was disposed of with a direction that if the petitioner makes payment as per the provisions of Section 112(8) of the Act, further proceedings for recovery of the balance amount would not be initiated. The petitioner was granted the liberty to avail the statutory remedy of appeal within three months from the date of the Tribunal's constitution.

Conclusion:
The writ petition was also disposed of in line with a previous decision rendered in a similar case. All pending applications were also disposed of as part of the judgment.