2023 (8) TMI 1606 - HC - GST

Maintainability of petition - Tax Tribunal has not been constituted - HELD THAT - Issue notice to the respondents on merits as well as on stay application on payment of P.F. with in one week returnable within a period of three weeks. Taking into consideration the submission of learned counsel for the petitioner that the petition had to be filed as the Tax Tribunal has not been constituted due to which he is unable to exercise his statutory right of appeal and prayer for stay subject to deposit of 10% of the tax liability under the impugned order it is inclined to protect the petitioner in the manner that subject to depositing 10% of the tax liability under the impugned order within a period of 30 days from today no coercive steps shall be taken for recovery of rest of the amount. List this case along with D.B. Civil Writ Petition No. 12315/2023.

Summary

In the case before the Rajasthan High Court, presided over by Hon'ble Mr. Justice Manindra Mohan Shrivastava and Hon'ble Mr. Justice Praveer Bhatnagar, the petitioner, represented by Mr. Sarvesh Jain, Advocate, sought relief due to the non-constitution of the Tax Tribunal, which impeded his statutory right of appeal. The court issued a notice to the respondents concerning both the merits and the stay application, with a requirement for payment of process fee within one week, and a returnable period of three weeks.

The court acknowledged the petitioner's situation and granted interim protection by ordering that "subject to depositing 10% of the tax liability under the impugned order within a period of 30 days from today, no coercive steps shall be taken for recovery of the rest of the amount." The case was ordered to be listed alongside D.B. Civil Writ Petition No. 12315/2023.