M/S Shree Shanti Medical vs State Of Rajasthan ...
2024 Latest Caselaw 2782 Raj

Citation : 2024 Latest Caselaw 2782 Raj
Judgement Date : 27 March, 2024

Rajasthan High Court - Jodhpur

M/S Shree Shanti Medical vs State Of Rajasthan ... on 27 March, 2024

Bench: Pushpendra Singh Bhati, Yogendra Kumar Purohit

[2024:RJ-JD:14208-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                 D.B. Civil Writ Petition No. 5367/2024

M/s Shree Shanti Medical, Through Its Proprietor Tara Chand
Tater S/o Shri Chaggan Mal Tater, Aged About 57 Years, R/o
Behind Karnani Girls School, Old Line, Gangashahar, Bikaner,
Rajasthan-334401
                                                                        ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through Principal Secretary, Finance
         Department (Tax Division), Secretariat, Jaipur
2.       Commissioner, Rajasthan State Gst Department, Kar
         Bhawan, Jaipur
3.       Assistant Commissioner, Assistant Commissioner, Circle-
         B, Bikaner, Ward-Ii, Circle-B, Bikaner, Raj.
4.       Joint   Commissioner,            Appellate        Authority,     State   Tax
         Department, Bikaner.
                                                                    ----Respondents


For Petitioner(s)            :     Mr. Milap Chopra
For Respondent(s)            :     Mr. Shreyansh Bhandawat



     HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order

27/03/2024

1. Learned counsel for the parties jointly submits that the

controversy involved in the present petition is squarely covered

by the judgment rendered by a Division Bench of this Court in the

matter of M/s Shree Dev Narayan Marble vs. State of

Rajasthan & Ors. (D.B. Civil Writ Petition No.1115/2024),

decided on 15.02.2024. Learned counsel submits that the present

petition may be disposed of in light of M/s Shree Dev Narayan

Marble (supra).

[2024:RJ-JD:14208-DB] (2 of 2) [CW-5367/2024]

1.1 The order dated 15.02.2024 reads as follows:-

"Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally.

2. 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, this 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."

2. In light of the aforesaid submission made by learned counsel

for the parties, the present petition is disposed of in light of and

with the similar direction as given in the case of M/s Shree Dev

Narayan Marble (supra). All pending applications, if any, stand

disposed of.

(YOGENDRA KUMAR PUROHIT),J (DR.PUSHPENDRA SINGH BHATI),J

c-1-Sudheer/-