Rajasthan High Court

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 [...

Read More

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 […]...

Read More

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, ...

Read More

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 [&...

Read More

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...

Read More

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...

Read More

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 […]...

Read More

Education cess cannot be disallowed u/s 40(a)(ii)

Chambal Fertilisers And Chemicals Ltd Vs JCIT (Rajasthan High Court)

Chambal Fertilisers And Chemicals Ltd Vs JCIT (Rajasthan High Court)  The assessee is of the considered opinion that the education cess and secondary & higher education cess (collectively called as education cess) are not a “tax” and hence not disallowable u/s 40(a)(ii) of the Act on the basis of following submission:- (1) T...

Read More

HC set aside GST Order passed without considering objections of assessee

Sakeel Father /o Shri Wali Mohammad Vs State Tax Officer (Rajasthan High Court)

Sakeel Father /o Shri Wali Mohammad Vs State Tax Officer (Rajasthan High Court) FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT 1. It is stated by learned counsel for the petitioner that show cause notice was issued to the petitioner in terms of Section 129 of the Rajasthan Goods and Service Tax, 2017. However, […]...

Read More

A legal issue can be raised in appeal at any point of time

Ravindra Arora Vs ACIT (Rajasthan High Court)

Ravindra Arora Vs ACIT (Rajasthan High Court) Tribunal refused to decide the fresh issue with regard to deemed dividend simply because it was raised at the appellate stage was not justified as legal issue can be raised in appeal at any point of time. Hence, order passed by the Tribunal was quashed and set aside […]...

Read More

Browse All Categories

CA, CS, CMA (3,934)
Company Law (4,145)
Custom Duty (7,114)
DGFT (3,786)
Excise Duty (4,170)
Fema / RBI (3,547)
Finance (3,748)
Income Tax (28,348)
SEBI (2,986)
Service Tax (3,413)

Featured Posts