Rais Khan S/O Abdul Shakur vs Add. Commissioner on 13 January, 2022

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Rajasthan High Court - Jaipur

Rais Khan S/O Abdul Shakur vs Add. Commissioner on 13 January, 2022

Bench: Farjand Ali

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

            S.B. Criminal Writ Petition No. 1702/2021

Rais Khan S/o Abdul Shakur, Aged About 43 Years, R/o H.n. 81-C
Dadabari Kota Raj.
                                                                   ----Petitioner
                                   Versus
1.     Add. Commissioner, Enforcement Wing Ii- Raj. Jaipur
       Department Of Commercial Taxes Govt. Of Raj. Kar
       Bhawan Ambedkar Circle Jaipur 302005
2.     Assistant    Commissioner,            B1      Enforcement       Wing    Ii
       Department Of Commercial Taxes Govt. Of Raj. Kar
       Bhawan Ambedkar Circle Jaipur 302005
3.     Commissioner Of Commercial Taxes, Head Quarters,
       Commissioner Of Commercial Taxes Kar Bhawan Bhawani
       Singh Road Ambedkar Circle Jaipur 302005
4.     State Of Raj., Through Chief Secretary Govt. Of Raj.
       Secretariat Jaipur Raj. 302005
                                                                ----Respondents

For Petitioner(s) : Mr. Prakhar Gupta through VC For Respondent(s) : Mr. Riyasat Ali, PP HON'BLE MR. JUSTICE FARJAND ALI Order 13/01/2022 An order has been passed by the Hon'ble the Chief Justice of Rajasthan to the effect that all the matters pertaining to tax, whether under the Central statute or State Statute, including writ petitions, appeals and revisions shall be placed before the Division Bench. The order has been made applicable on the Principal Seat of Judicature for Rajasthan at Jodhpur as well as for Bench Jaipur vide order dated 21.12.2021.

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(2 of 2) [CRLW-1702/2021] Indisputably, the matter pertains to penal provisions of the Goods and Service Tax Act, which is a central statute and thus comes within the subject of the order dated 21.12.2021. Therefore, in my considered view, the forum of hearing of the instant petition would be Division Bench of this Court in view of letter and spirit of order dated 21.12.2021.

Accordingly, the misc. petition is dismissed as not maintainable with the liberty to the petitioners to assail the order by way of filing appropriate petition before the Division Bench of this Court.

Accordingly, the misc. petition is disposed of. Stay application also stands disposed of.

(FARJAND ALI),J HARSHIT PAREEK /22 (Downloaded on 24/12/2022 at 09:40:14 AM) Powered by TCPDF (www.tcpdf.org)

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Rajasthan High Court - Jaipur