Rajasthan High Court

HC order release of perishable goods on furnishing of bank guarantee

Bhom Singh Vs UOI (Rajasthan High Court)

There is merit in the argument of the learned Counsel for the appellant that since the goods confiscated are cumin seed (Zeera) and fennel seed (Saunf) which are perishable in nature as also the vehicle, they need to be released forthwith....

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Original Assessment annulled due to failure to issue notice U/s. 143(3)- Reassessment not permissible to rectify the mistake

CIT Vs Rameshwar Prasad Sharma (High Court Rajasthan)

Where CIT (A) had annulled original scrutiny assessment concluded under section 143(3) on the legal ground that notice issued under section 143(2) was time-barred, then revenue was precluded to adopt recourse of reassessment under section 147 to correct the mistake committed originally in not issuing notice under section 143(2) in time....

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Disallowance U/s. 40(a)(ia) not justified for Freight charges paid but not claimed as expense

CIT Vs Shree Choudhary Transport (Rajasthan High Court)

Where assessee was earning booking charges for facilitating transport of goods and was merely a conduit in passing the freight to the truck owners, who were actually plying trucks, disallowance under section 40(a)(ia) was not justified because freight payment was not even claimed by assessee as an expense in its profit and loss account....

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HC admits Writ challenging constitutional validity of Section 129 & 130 of CGST Act, 2017

Shan Mohammad Vs. Union of India & Ors. (Rajasthan High Court)

Shan Mohammad Vs. Union of India & Ors. (Rajasthan High Court) By way of this writ petition the petitioner has challenged the constitutional validity of the provisions of Section 129 & 130 of the Central Goods & Services Tax Act, 2017 and the corresponding Sections of the Rajasthan Goods & Services Tax Act, 2017. Section [...

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Levy under Rajasthan APMC Act not abolished after GST rollout: High court

Imarti Lakdi Vyapari Sansthan Vs State Of Rajasthan & Anr. (Rajasthan High Court – Jodhpur)

Imarti Lakdi Vyapari Sansthan, Jodhpur Vs State Of Rajasthan (Rajasthan High Court – Jodhpur) Rajasthan High Court has held that the levy under section 17 of the Rajasthan Agriculture Produce Marketing Act, 1961 is a ‘ Fee ’ and not a cess and therefore, the same is not abolished after the rollout of GST. The […]...

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Validity of Depreciation claimed for first time in return filed U/s. 153A pursuant to search

CIT Vs. Shri Tikam Khandelwal (Rajasthan High Court)

Returns of income filed in response to notice under section 153A are as a consequence of search action taken under section 132 on the assessees. These proceedings are analogous to proceedings under section 147, i.e., reassessment, to the extent that these proceedings are for the benefit of revenue and not that of the assessee. Therefore, ...

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Addition for Bogus capital Gain cannot be made merely based on Statement of Assessee

CIT Vs Smt. Pooja Agarwal (Rajasthan High Court)

CIT Vs Pooja Agarwal (Rajasthan High Court) One of the main reasons for not accepting the genuineness of the transactions declared by the appellant that at the time of survey the appellant in his statement denied having made any transactions in shares. However, subsequently the facts came on record that the appellant had transacted not [&...

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Allow filing of GST TRAN-1 either online or manually: Rajasthan HC

SRF Limited Vs Additional Commissioner (Rajasthan High Court)

SRF Limited Vs Additional Commissioner (Rajasthan High Court) Hon’ble Rajasthan High Court after taking cognizance in a bunch of writ petition filed, relating to loss of right to avail balance of input tax credit on account of technical difficulties in filing TRAN 1 has  directed the additional Commissioner to provisionally enterta...

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Consider Further Extension of Tax Audit Due Date & Section 234A Interest Waiver: Rajasthan HC

Rajasthan Tax Consultants Association Vs. Union Of India (Rajasthan High Court)

Rajasthan High Court directed CBDT to consider the representation of the petitioner-Association and take a decision on both the aspects i.e. extension of date by another 15 days and extension of due for the purpose of Explanation 1 to Section 234A of the Act for waiver of interest and decide the same by passing speaking order preferably b...

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VAT reimbursement: Whether capital receipt or revenue receipt?

Pr. CIT Vs Deepak Vegpro (P) Ltd. (Rajasthan High Court)

PCIT Vs Deepak Vegpro (P) Ltd. (Rajasthan High Court) Finance Act, 2015 with effect from 1-4-2016, has enlarged the definition of income given under section 2 (24) by inserting sub-clause (xviii), which reads as under :– (xviii) assistance in the form of a subsidy or grant or cash incentive or duty drawback or waiver or […]...

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