M/S Hotel The Tiger vs Union Of India ...
2023 Latest Caselaw 6913 Raj

[2023:RJ-JD:28422-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9620/2020

M/s Hotel The Tiger, Through its Partner Mr. Lalit Picholiya S/o Shanti Lal Picchholiya, Aged about 56 years, Gangour Ghat, 33, Opp. Jagdish Temple, Udaipur-313001 (Raj.)

----Petitioner Versus

1. Union Of India, Through The Secretary Ministry Of Finance (Department Of Revenue) No.137, North Block, New Delhi-110001

2. Union Of India, Notice To Be Served Upon The Ld.

Secretary Ministry Of Law And Justice 4Th Floor, A Wing, Rajendra Prasad Road, Shastri Bhawan, New Delhi-110

3. The Goods And Service Tax Council (Gst Council), Notice To Be Served Upon The Ld. Secretary Office Of The Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110

----Respondents

For Petitioner(s) : Mr. D.S. Sodha Mr. Manvendra Singh For Respondent(s) : Mr. Rajvendra Saraswat

HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order

06/09/2023

Learned counsel for the respondents has brought to the

notice of the Court the aspect that the vires of Section 140 (3) of

the CGST Act, 2017 and proviso to Rule 117 of the CGST Rules,

2017 have been upheld by the Gujarat High Court in Willowood

Chemicals Pvt. Ltd. Vs. Union of India (R/Special Civil

[2023:RJ-JD:28422-DB] (2 of 2) [CW-9620/2020]

Application No.4252/2018) decided on 12th/19th September,

2018. It has further been stated that the similar writ petition i.e.

D.B. Civil Writ Petition No.18392/2019 "Obelisk Composite

Technology LLP Vs. Union of India & Ors." was disposed of in

same terms on 12.12.2019.

Counsel has further pointed out that in the light of the

judgment of the Hon'ble Supreme court in Special Leave to Appeal

(Civil) Nos.32709-32710/2018 decided on 29.08.2018, the portal

was opened for a short period of time which period has also

expired. Counsel contends that it would be open for the petitioner

to enter the portal as and when it is opened and avail the benefits.

Copy of the order dated 02.12.2022 passed in a similar writ

petition i.e. D.B. Civil Writ Petition No.9729/2018 "M/s

Vinay Fabrics Pvt. Ltd. Vs. Union of India & Ors." has also

been produced.

Learned counsel for the petitioner acknowledges the fact that

the case of the petitioner would be covered by the above referred

judgments/orders and, therefore, the writ petition is disposed of in

above terms.

(VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ

45-SanjayS/Vivek/-

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