M/S Jvg Super Cargo Service ... vs The State Tax Officer
2021 Latest Caselaw 6422 Raj/2

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

               D.B. Special Appeal Writ No. 452/2020

M/s JVG Super Cargo Service Limited, Behind Swarn Jayanti
Stadium, Kisan Colony, Jhunjhunu Through Its Proprietor Mr.
Sajjan Singh Kaler Son Of Ram Niwas Kaler.
                                                                     ----Appellant
                                   Versus
The State Tax Officer, Ward-I, Anti Evasion, Kar Bhawan,
Jhunjhunu.
                                                                   ----Respondent

For Appellant(s) : Mr. Vikram Singh Gogra For Respondent(s) : Mr. R.P. Singh, AAG assisted by Mr. Jaivardhan Singh Shekhawat

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA

Order

12/11/2021

This appeal is filed by the original petitioner to challenge the

judgment of the learned Single Judge dated 29.06.2020 passed in

Writ Petition No.2540/2020. The petitioner had prayed for two

reliefs, one was for release of goods on vehicles which were

detained by the GST authorities and the second was for setting

aside the orders passed by the Assessing Officer and confirmed by

the Commissioner (Appeals) levying penalty and confiscation of

the goods.

Learned Single Judge released the vehicle since the

petitioner claimed himself to be a transporter upon the petitioner

giving bank guarantee as directed. However with respect to the

(2 of 2) [SAW-452/2020]

petitioner's prime challenge to the order passed by the GST

authorities of levying penalty there was no adjudication.

Learned counsel for the petitioner submitted that since GST

Tribunal is not yet constituted and made functional against the

orders passed by the Appellate Commissioner, the petitioner's only

choice was to file writ petition which should have been decided on

merits.

Since the primary prayer of the petitioner for setting aside

the order of confiscation and penalty has not been decided by the

impugned judgment, let the writ petition be revived and be placed

before the learned Single Judge for decision on merits. For such

purpose impugned order is set aside. However it is clarified that

the release of the vehicle upon the petitioner furnishing bank

guarantee will not be affected by this order.

The appeal is disposed of accordingly.

In view of the disposal of appeal, I.A. No.1/2020 does not

survive and disposed of accordingly.

                                   (REKHA BORANA),J                                                    (AKIL KURESHI),CJ

                                   Kamlesh Kumar/N.Gandhi/26









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