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2024 (4) TMI 360 - HC - GSTMaintainability of petition - non-constitution of Tribunal - HELD THAT:- The controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon’ble Court in M/S SHREE DEV NARAYAN MARBLE VERSUS STATE OF RAJASTHAN, THROUGH PRINCIPAL SECRETARY, FINANCE DEPARTMENT (TAX DIVISION) , SECRETARIAT, JAIPUR., COMMISSIONER, RAJASTHAN STATE GST DEPARTMENT, JAIPUR, ASSISTANT COMMISSIONER, ASSISTANT COMMISSIONER, CIRCLE RAJSAMAND, WARD 1, BHILWARA, RAJASTHAN AND ADDITIONAL COMMISSIONER, APPELLATE AUTHORITY, STATE TAXES, UDAIPUR. [2024 (4) TMI 297 - RAJASTHAN HIGH COURT] holding that 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. This writ petition is also disposed of in the light of the decision rendered in M/s. Shree Dev Narayan Marble's case on the same terms.
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