Rajasthan High Court
Sodhani Sweets Private Limited vs Joint Commissioner Circle-A ... on 14 March, 2024
Bench: Pankaj Bhandari, Shubha Mehta
[2024:RJ-JP:12841-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No.3668/2024
Sodhani Sweets Private Limited, Having Its Registered Office At
SB-108, Lal Kothi Marg, Bapu Nagar, Jaipur 302015, Through Its
Director Mr. Johari Lal Sodhani S/o Late Shri Ghasi Lal Sodhani
----Petitioner
Versus
1. Joint Commissioner Circle-A, Enforcement Wing Rajasthan-
I, Jaipur, Kar Bhawan, Ambedkar Circle, Jaipur - 302001.
2. Goods And Service Tax Council (GST Council), Through Its
Special Secretary, Office Of The GST Council Secretariat,
5Th Floor, Tower II, Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi-110001.
3. Commissioner Of Commercial Taxes, Commercial Tax
Department, Government Of Rajasthan, Kar Bhawan,
Ambedkar Circle, Jaipur - 302001.
4. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, New Delhi.
5. State Of Rajasthan, Through The Principal Secretary,
Ministry Of Finance, Secretariat, Jaipur.
----Respondents
For Petitioner(s) : Mr. Mohit Khandelwal, Adv.
Mr. Vaibhav Jeswani, Adv.
Mr. Aditya Gupta, Adv.
For Respondent(s) : Mr. Ajay Shukla, Adv. with
Mr. Raghav Sharma, Adv.
Mr. Ayush Singh, Adv. &
Mr. Ajay S. Rathore, Adv. for
Mr. Punit Singhvi, Adv.
HON'BLE MR. JUSTICE PANKAJ BHANDARI
HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order
14/03/2024
1. The petitioner has preferred this writ petition aggrieved by
order dated 29.12.2023.
2. A preliminary objection was raised by learned counsel for the
respondents that the order can be challenged before First Appellate
Authority and if the order stands, the petitioner has further remedy
of filing appeal before the Second Appellate Authority. It is also
contended that fees payable for filing an appeal before the First
Appellate Authority is just Rs.3,20,000/- and it cannot be said that
[2024:RJ-JP:12841-DB] (2 of 2) [CW-3668/2024]
rights of the petitioner are being taken away. It is also contended
that the writ petition is not covered under the clauses laid down by
the Apex Court in Godrej Sara Lee Ltd. Versus Excise and Taxation
Officer-cum-Assessing Authority and Others: 2023 SCC OnLine SC
95. Learned counsel for the respondents has placed reliance on the
judgment of this High Court in the case of Tanushree Logistics
Private Limited Versus State of Rajasthan & Others: D.B. Civil Writ
Petition No.17550/2022 and batch of writ petitions.
3. Learned counsel for the petitioner contends that samosa and
kachori have been taxed @ 18%. The said order passed by the
Authority is beyond its jurisdiction and against the orders passed by
the GST Council.
4. We have considered the contentions.
5. Be that as it may, appropriate authority in the present case is
the First Appellate Authority. We do not find it a fit case to entertain
in the writ jurisdiction as whatever objection the petitioner is raising
before this Court can be raised before the First Appellate Authority.
6. The writ petition is accordingly dismissed, leaving it open for
the petitioner to avail alternative remedy of appeal. We further
direct that the period during which this petition remained pending
before this Court shall not be counted for the purpose of counting
the period of limitation in filing appeal. In case an appeal is filed, the
Appellate Authority is directed to decide the same expeditiously in
accordance with law.
(SHUBHA MEHTA),J (PANKAJ BHANDARI),J
Karan/12
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