RAJASTHAN MEDICARE RELIEF SOCIETY vs. DEPARTMENT OF INCOME TAX

CW/13697/2023HC RajasthanRJHC01064875202314 September 2023Author: AUGUSTINE GEORGE MASIH,VINIT KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal disposed of the writ petition as withdrawn. The petitioner was granted liberty to amend the earlier writ petition (D.B. Civil Writ Petition No. 3598/2023) to incorporate the challenge to the penalty order dated August 10, 2023. This penalty order was stated to be a consequence and in continuation of the assessment order that was already under challenge in the previous writ petition. The court did not decide on the merits of the penalty order itself, but allowed the procedural step of withdrawal to facilitate a consolidated challenge in the pending earlier writ petition.

What were the facts?

The petitioner, Rajasthan Medicare Relief Society, Pbm Hospital, Bikaner, filed a writ petition challenging an order of penalty dated August 10, 2023. This penalty order was a consequence of and in continuation of an assessment order that was already the subject matter of a previous writ petition filed by the petitioner, D.B. Civil Writ Petition No. 3598/2023. The petitioner sought to withdraw the present writ petition to amend the earlier writ petition to include the challenge to the penalty order. The respondents are the Department of Income Tax, through its various units.

What were the issues?

1. Whether the petitioner can withdraw the present writ petition to amend an earlier writ petition challenging an assessment order, in order to also challenge a subsequent penalty order that is consequential to the said assessment. (Mixed question of law and fact, concerning procedural fairness and the scope of amendment in writ proceedings). Contentions: Assessee (Petitioner): Argued for withdrawal of the present writ petition to amend the earlier writ petition (D.B. Civil Writ Petition No. 3598/2023) to include the challenge to the penalty order dated August 10, 2023, which is consequential to the assessment order challenged in the earlier petition. Revenue (Respondents): No arguments recorded for the respondents in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JD:29553-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 13697/2023 Rajasthan Medicare Relief Society, Pbm Hospital, Bikaner (Raj.) Through Dr. Pramod Kumar Saini S/o Shri Bajrang Lal Saini, Aged About 49 Years, Superintendent, Hospitals Affiliated To Pbm, Bikaner And Member Secretary, Rajasthan Medicare Relief Society, Pbm Hospital, Bikaner (Raj.) ----Petitioner Versus 1. Department Of Income Tax, Through Assessment Unit, Bikaner (Raj.) 2. The Asst. Commissioner, Department Of Income Tax, Exemption Cell, Jodhpur (Raj.) 3. National Faceless Assessment Centre, Department Of Income Tax, New Assessment Unit, Ministry Of Finance, North Block, New Delhi. ----Respondents For Petitioner(s) : Mr. Sanjeev Johari, Sr. Advocate with Mr. Subhankar Johari. For Respondent(s) : --- HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order 14/09/2023 Learned Senior Counsel for the petitioner in the light of the earlier writ petition i.e. D.B. Civil Writ Petition No.3598/2023 filed by the petitioner itself prays for withdrawal of the present writ petition to amend the earlier writ petition as the order of penalty, which has been imposed upon the petitioner, vide order dated 10th August, 2023 is a consequence and in continuation of the assessment, which is the subject matter of challenge in the previous writ petition.

[2023:RJ-JD:29553-DB] (2 of 2) [CW-13697/2023] The writ petition is disposed of as withdrawn with the liberty aforesaid. (VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ 7-a.asopa/-

Recent GST High Court judgments

Search GST case law →