BABU LAL JAIN S/O SH. GULAB CHAND JAIN vs. INCOME TAX OFFICER

CW/19764/2022HC RajasthanRJHC02103539202213 December 2024Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that it was not inclined to proceed further with the writ petition. The reasoning was that the statutory appeal mechanism available to the petitioner was capable of addressing all the grounds raised in the writ petition. The court explicitly stated that the petitioner was free to raise all available grounds in the appeal to challenge the assessment order. Therefore, the writ petition was dismissed, leaving the petitioner to pursue their remedies through the statutory appeal process. No specific issue was left undecided; the court chose not to exercise its writ jurisdiction due to the availability of an alternative remedy.

What were the facts?

The petitioner, Babu Lal Jain, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. During the pendency of the writ petition, an assessment order was passed. The petitioner sought to amend the writ petition to challenge this new assessment order. However, it was not disputed that the petitioner had also filed a statutory appeal against the assessment order. The High Court noted that the Appellate Authority could consider all grounds raised in the writ petition within the scope of the statutory appeal.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging an assessment order when a statutory appeal is available and has been filed by the petitioner? (Question of law and procedure) Assessee's Contention: The petitioner sought to amend the writ petition to include a challenge to the newly passed assessment order, implying a desire for the High Court to adjudicate this matter. The judgment does not record specific arguments from the petitioner regarding why the writ petition should be preferred over the statutory appeal. Revenue's Contention: The judgment does not explicitly record the revenue's contentions. However, the court's decision to dismiss the writ petition implies that the revenue likely argued for the efficacy of the statutory appeal mechanism.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:51285-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19764/2022 Babu Lal Jain S/o Sh. Gulab Chand Jain, Aged About 74 Years, R/o 46, Vasundhara Colony Tonk Road, Jaipur, Rajasthan, India 302015. ----Petitioner Versus 1. Income Tax Officer, Ward 7 (2), Awan , Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur, Rajasthan, 302015. 2. Central Board Of Direct Taxes, North Block, Secretariat, Building, New Delhi 110001. ----Respondents For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 13/12/2024 1. Heard. 2. A prayer for amendment has been made in the petition seeking to challenge the order passed in assessment during the pendency of the petition. 2.1. It is however, not disputed that at the same time, the petitioner, has also filed a statutory appeal available to him under the law. 2.2. Since all the grounds which have been raised in the writ petition can be looked into by the Appellate Authority in the appeal in exercise of its power, we are not inclined to proceed further in the matter. We leave it open to the petitioner to raise all

[2024:RJ-JP:51285-DB] (2 of 2) [CW-19764/2022] the grounds available to him under the law to assail the order of assessment including those grounds which are raised in this petition. 3. The writ petition is accordingly, dismissed. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ N.Gandhi/Gaurav/9

Recent GST High Court judgments

Search GST case law →