Shree Nath Agencies v. Appellate Authority-I Rajasthan Goods And Service Tax Department
2025-02-18
ASHUTOSH KUMAR, AVNEESH JHINGAN
body2025
DigiLaw.ai
ORDER : 1. The prayer in the present petition is to quash the order dated 16.04.2021 passed by the First Appellate Authority. 2. The grievance is that the petitioner has been left remedy- less as the Tribunal under the Goods and Service Tax Act is not functional till date. 3. Learned counsel for the petitioner submits that during pendency of the petition, goods and vehicle have been released on submission of the bank guarantee and deposit of 10% amount. 4. Learned counsel relies upon order dated 15.02.2024 passed by this Court while disposing of D.B. Civil Writ Petition No.1113/2024 with the following directions:- “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). 3. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. 4. 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 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.” 5. The petition is disposed of in the same terms. Let the petitioner deposit the amount as per the provision of Section 112(8) of the Act within six weeks from today. The petitioner shall avail statutory remedy of appeal within a period of three months from the date of constitution of the Tribunal. 6. The petition is disposed of accordingly.