Tax deposit & GST refund disputes: Rajasthan HC Directs Appeal filing

Skylark Infra Engineering Pvt. Ltd. Vs Union of India (Rajasthan High Court) Rajasthan High Court ruled on a petition filed by Skylark Infra Engineering Pvt. Ltd., challenging the rejection of its appeal for the 2017-18 assessment year by the Appellate Authority, State Tax, Jaipur. The petitioner disputed the classification of its supplies as intra-state (subject to CGST and SGST) rather than inter-state (subject to IGST). Skylark also questioned the vires of Section 19(1) of the IGST Act and Section 77(1) of the CGST and RGST Acts, 2017, alleging constitutional inconsistency. The petitioner c...