ORDER

Heard counsel for the parties.

The challenge in this writ petition is to the three assessment orders passed on 11.11.2022; two under the Goods & Services Tax Act, 2017 (for short ‘GST’), and one under the Rajasthan Value Added Tax Act, 2003 (for short ‘The RVAT Act’).

The petitioner is trading in the printed binded voter lists/voters slip which it describes as a book. It is submitted that the aforesaid book is not open for tax as books are exempt under the Notification No.02 of 2017- Central Tax (Rate) dated 28.06.2017. But even then the respondents are taxing it by alleging that it is not in the shape of a book. It is submitted that in the State of Maharashtra such binded voter lists have been treated as books. Even the audit report of the Central Government refers to such binding voter lists as a book, therefore the State authorities under the GST Act or the RVAT Act have no authority of law to treat the same otherwise than a book so as to impose tax under the head 4911.

In view of the above, the sole issue which has been raised in this writ petition is whether the binded voter lists/slip in which the petitioner is trading is a book exempt under the head 4901, or is not a book and is liable to tax under the head 4911.

The aforesaid issue requires consideration.

Shri Anand Sharma, learned counsel for respondent Nos.1 and 2 & Shri R.P. Singh, learned Additional Advocate General for respondent Nos.3 and 4 pray for and are allowed two weeks’ time for filing counter affidavit to the writ petition. One week’s time thereafter is granted to the learned counsel for petitioner for filing rejoinder-affidavit.

Learned counsel for the petitioner has pressed for the grant of interim order, which has been strongly opposed by the other side on the ground that the issue is no longer res-integra and stands decided by the superior Court, which aspect has been refuted by the counsel for the petitioner contending that the Larger Bench has held otherwise. It has also been submitted that the writ petition is not maintainable as the petitioner has an alternative remedy of appeal under Section 107 of the GST Act and Section 82(2) of the RVAT Act.

In order to counter the above submissions, it has been argued that the above orders have been passed in violation of the principles of natural justice as certain documents were not supplied and that they are without jurisdiction inasmuch as the State cannot demand tax on behalf of the Central Government which accepts that the binded voter lists are in the nature of books and exempt from the tax.

Be that as it may be, the matters require consideration on exchange of affidavits. Therefore, we direct the petition to be listed for admission/final disposal on 04.01.2023.

In the meantime, notwithstanding the filing of this writ petition, it will be open for the petitioner to file appeal and the petitioner is at liberty to seek waiver/exemption of the deposit of 10% of the principal tax amount, which is a condition for filing an appeal. It is provided that till the limitation for filing of appeals expire the respondents shall not take any coercive steps for releasing the disputed amount.

Learned counsel for the respondents submits that there is no difficulty in accepting the hard copy of appeal in the physical form with the waiver application, if any, moved by the petitioner.

Accordingly, the respondents are permitted to accept the appeal(s) filed by the petitioner with the waiver/exemption application.