Rajasthan High Court

Transitional Credit not allowed if no attempt was made to file GST Tran-1: Rajasthan HC

Shree Motors Vs Union of India (Rajasthan High Court)

Shree Motor Vs Union of India (Rajasthan High Court) It is alleged that due to various technical glitches/system error the petitioners have failed to file Form GST Tran-1 at common portal within the time envisaged under Rule 117 of the CGST Rules. After attempting help at the GST network portal, the petitioners approached the department [...

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Game where success depends upon substantial degree of skill are not gambling

Chandresh Sankhla Vs State of Rajasthan (Rajasthan High Court)

As per Section 12 of the Rajasthan Public Gambling Ordinance, 1949, the game involving 'mere skill' is exempted from the applicability of the Act/Ordinance and since 'Dream 11' game has been held to be a game of skill, no fault can be found by the answering respondents in the activity which is carried out by the private respondents....

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Subsidy under TUFS scheme was capital receipt and not taxable

PCIT Vs Nitin Spinners Ltd. (Rajasthan High Court)

In the given case the issue under consideration is that the amount claimed as capital receipts, by the assessee are taxable and have to be treated as income or not?...

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Rajasthan HC stays Recovery of Interest on Gross GST Liability

M/s Perfect Turners Vs Union of India (Rajasthan High Court)

Perfect Turners Vs Union of India (Rajasthan High Court) In this case on the issue of Interest Payment under Section 50 of Central Goods and Services Tax Act, 2017 that whether it should be on Gross GST Liability or on Net GST Liability in the case of delayed Submission of form GSTR-3B, High Court has […]...

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Interest on Gross GST- HC dismissed petition as non-maintainable

Pushp Forgings Pvt. Ltd. Vs Union of India (Rajasthan High Court)

In this case challenge was made to notice issued by superintendent on account of delayed filing of return whereby interest on gross amount was computed under Section 50 of CGST Act, 2017. Hon'ble Rajasthan High Court dismissed the writ petition as petitioner has failed to convince why the writ is Maintainable....

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HC denies bail to Accused in 22 Crore GST ITC Fraud Case

Aditya Gupta Vs. Union of India (Rajasthan High Court, Jaipur Bench)

Aditya Gupta Vs. Union of India (Rajasthan High Court, Jaipur Bench) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in File No. DGGI/JZU/INU/GST/02/18-19 filed by the Directorate General of GST Intelligence, Jaipur Zonal Unit for offences under Sections 132(1), (b), (c), (f), (h)...

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Rajasthan HC grants bail to CA accused of wrongly availing ITC

Paridhi Jain Vs State (Rajasthan High Court)

Paridhi Jain Vs State (Rajasthan High Court) HC held that Having regard to the facts and circumstances of the case and upon a consideration of the arguments advanced and the fact that the petitioner being a practising Chartered Accountant and a lady of 27 years is facing incarceration for last more than one month and […]...

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HC denies Bail in GST ITC evasion case despite Bail to co-accused

Sandeep Goyal Vs Union of India (Rajasthan High Court)

In the present case, prosecution case is that the petitioner and his co-accused by creating fake firms, have issued invoices involving tax amount of more than Rupees Seventy Four Crores. The firms were misused for evading GST input taxes by the accused. Fake firms had been created in different States of the country. Although, co-accused H...

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Allow Tran-1 filing if failure of Appellant was due to technical glitches on common portal

Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court)

Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court) Section 140 of the Central Goods and Service Tax Act, 2017 confers a right to a registered dealer to take credit of ‘eligible duties’ of the amount lying unutilized on the day immediately preceding the appointed day, in the manner prescribed. First proviso to […]...

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Accept GSTR 9 / GSTR 9C returns without any late fees till 12th Feb 2020: Rajasthan HC

Tax Bar Association Vs. Union of India (Rajasthan High Court, Jodhpur)

Tax Bar Association Vs. Union of India (Rajasthan High Court, Jodhpur) BIG Relief Direction to file GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by Tax Bar Association, Jodhpur vs UOl In PIL No 1805/2020 Adv. Sanjay Jhanwar, Adv Rahul Lakhwani and Adv Prateek Gattani […]...

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