GOOD ADVANCE CONSTRUCTION COMPANY PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/16733/2018HC RajasthanRJHC02068655201826 April 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with liberty granted to the petitioner to approach the Settlement Commission for pursuing their application filed for AY 2011-12. The Court noted that the Settlement Commission had already decided matters for AY 2012-2013 to 2018-2019, but the application for AY 2011-12 was not dealt with due to a prior stay order. The Court explicitly stated that the petitioner would be at liberty to avail remedies in accordance with law for redressal of any surviving grievance. The core of the decision is procedural, allowing the petitioner to pursue the settlement route for the remaining assessment year. No finding was given on the merits of the reassessment proceedings themselves.

What were the facts?

The petitioner, Goodwill Advance Construction Company Private Limited, filed a writ petition challenging the initiation of reassessment proceedings for Assessment Year (AY) 2011-2012 and the order rejecting their objections. During the pendency of this petition, the petitioner approached the Settlement Commission for AY 2011-2012 to 2018-2019. The Settlement Commission passed an order on July 12, 2023, deciding matters for AY 2012-2013 to 2018-2019. However, the application for settlement for AY 2011-12 was not addressed due to a stay order issued by the High Court. The present writ petition was filed against the Deputy Commissioner of Income Tax, Central Circle, Kota.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging reassessment proceedings when the assessee has simultaneously approached the Settlement Commission for multiple assessment years, including the one under challenge. Assessee's Contention: The petitioner argued that they had filed a writ petition challenging the reassessment proceedings for AY 2011-2012. They also stated that they had approached the Settlement Commission for a range of assessment years, including the one in question. The Settlement Commission had dealt with most of the years, but the AY 2011-12 was pending due to the stay order. The petitioner sought to pursue their application for settlement for AY 2011-12. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in this regard.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:19799-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16733/2018 Goodwill Advance Construction Company Private Limited, Having Its Registered Address At 41-42, Ist Floor Cad Circle, Kota 324009 In The State Of Rajasthan Through Its Director Shri Pankaj Sethi ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle, Kota Having Its Address At Income Tax Office, Central Revenue Building, Near C.a.d. Circle, Kota In The State Of Rajasthan ----Respondent For Petitioner(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. Siddharth Bapna HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 26/04/2024 1. This petition was filed challenging initiation of reassessment proceedings for assessment year (for short ‘A.Y.’) 2011-2012 and also the order rejecting the objections. 2. During pendency of the petition, the petitioner approached the Settlement Commission (for short ‘the Commission’) for A.Y. 2011-2012 to 2018-2019. The Commission vide order dated 12.07.2023 decided the matters for AY 2012-2013 to 2018-2019. Application for settlement for A.Y. 2011-12 was not dealt due to stay order passed by this Court. 3. This petition is disposed of at this stage with liberty to the petitioner to approach the Settlement Commission for pursuing the application filed in the A.Y. 2011-12.

[2024:RJ-JP:19799-DB] (2 of 2) [CW-16733/2018] 4. Needless to say that the petitioner shall be at liberty to avail remedies in accordance with law for redressal of surviving grievance. (BHUWAN GOYAL),J (AVNEESH JHINGAN),J Simple Kumawat /71

Recent GST High Court judgments

Search GST case law →