Rajasthan High Court

Consider GST appeal on merits, dismissed as time barred: HC

Ataullah Construction Private Limited Vs Commissioner (Appeals) Central Goods And Service Tax (Rajasthan High Court)

No doubt, the appeal filed by the petitioner was time barred but in the facts of the case, in our considered view, the appeal of the petitioner ought to be decided on merits rather dismissing the same on the ground of delay....

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Rajasthan HC explains Rule 18 (Input Tax Credit) of Rajasthan VAT

R.S. Infra-Transmission Ltd Vs State of Rajasthan (Rajasthan High Court, Jaipur)

R.S. Infra-Transmission Ltd Vs State of Rajasthan (Rajasthan High Court) The contention of Mr. R.B. Mathur is that Rule 18 will take care of the situation. However, while considering the matter, we have to look into the matter whether the benefit envisaged under the Rajasthan VAT Act especially under sub-Section (1) shall be allowed only ...

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HC denies Bail to person accused of issuing Fake GST Invoices

Mohammed Yunus @ Mohammed Yunus Khan@ Mohemmed Yunus@ Yunus Khan Vs State of Rajasthan (Rajasthan High Court)

It is further contended that petitioner is involved in using data of individuals for creating fake firms to claim Input Tax Credit. It is contended that statement of accountant and brother of petitioner has been recorded, they have also stated that present petitioner was involved in creating fake firm under GST. Considering the content...

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Section 80 IB/IC deduction allowable on manufacturing of boxes intrinsically connected with manufacturing of electric meters

Pr. CIT Vs M/s Secure Meters Ltd. (Rajasthan High Court at Jodhpur)

Pr. CIT Vs M/s Secure Meters Ltd. (Rajasthan High Court) As far as the question relating to trading profit is concerned, the record shows that the assessee derived this income from the sale of boxes manufactured by it to house electric meters. It is not disputed that the deduction under section 80 IB/IC was for […]...

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GST- Wrong availment of input tax credit – HC Denies Bail

Bharat Raj Punj Vs Central Goods And Service Tax Commissionerate (Rajasthan High Court)

Bharat Raj Punj Vs Central Goods And Service Tax Commissionerate (Rajasthan High Court) HC held that Looking to the over all facts and circumstances of the case, gravity of the offence specially the fact that there are serious allegations against the petitioner of wrong availment of input tax credit of more than Rs. 40.53 Crores […...

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Section 153A: If No incriminating material found during search than no addition could be made

PCIT Vs Daksha Jain (Rajasthan High Court)

Since no incriminating material was unearthed by AO during the course of search operation under section 132, therefore no addition could be made during the relevant assessment year under section 153A by reopening the assessment on the matter, which was examined earlier during original assessment....

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 HC Sets Limitation Period For Preferring Appeal from a Decision of Family Court 

Kuldeep Yadav Vs  Anita Yadav (Rajasthan High Court)

We are inclined to follow the view taken by the Bombay High Court, which in any case, was also the view taken by this Court in Smt. Anita Chaudhary (supra). Since this appeal has been filed within 90 days which is prescribed period of limitation under Section 28(4) of the Act of 1955, the same is held to be within limitation....

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Background Material on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Goods & Services Tax (GST) introduced in India on 1st July, 2017, subsumes seventeen tax legislations including various central legislations. The Hon’ble Union Finance Minister announced a dispute resolution cum amnesty scheme called “the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” in the Union Budget 2019-20 for res...

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Bogus invoices without actual movement of goods- HC denies Bail

Mukat Behari Sharma Vs Union of India (Rajasthan High Court)

Learned counsel for the Union of India has opposed the petition and has submitted that the offence committed by the accused is serious in nature. In-fact, the accused had issued bogus invoices without actual movement of goods which led to involvement of fraudulent input taxes amounting to Rs.40.58 crores. Admittedly, company has deposited...

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Rajasthan HC grants Bail to Accused in alleged ITC Fraud Case

Rakesh Kumar Khandelwal Vs Union of India (Rajasthan High Court)

Rakesh Kumar Khandelwal Vs Union of India (Rajasthan High Court) Petitioner has placed before the Court various Tax Invoices and e-Way Bills through which purchases have been made by the firm and the record of the Department from which it is revealed that Firms were in existence. As per Rules 25 of the GST Rules, […]...

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