The Rajasthan High Court held that policy decisions relating to the Foreign Trade Policy and the Hand Book of Procedure cannot be altered through judicial directions under Article 226. It dismissed the PIL seeking directions to modify the framework governing pre-import and Actual User Conditions.
The Rajasthan High Court directed taxpayers to pursue the statutory appellate remedy under Section 107 of the CGST Act. Appeals filed within 30 days must be decided on merits without examining limitation.
The Court stayed coercive recovery proceedings after noting allegations that adverse findings were based on witness statements without permitting cross-examination. The ruling emphasizes the importance of natural justice in adjudication proceedings.
The Court restrained coercive recovery proceedings after noting allegations that the adjudication order relied heavily on witness statements without permitting cross-examination. The ruling highlights the significance of procedural fairness in adjudication proceedings.
The Rajasthan High Court held that an order restoring appeals through review proceedings is not separately appealable under the Benami Act. The Court ruled that Order 47 Rule 7 CPC barred such challenges.
The High Court held that reassessment notices issued after the death of the assessee were a nullity and could not be sustained. However, the Revenue was granted liberty to proceed against the legal representatives in accordance with law.
The petition challenged a common Section 74 notice and adjudication order covering FY 2018-19 to FY 2023-24. The High Court stayed the operation of the adjudication order pending further proceedings.
The Rajasthan High Court held that the enhanced 60% tax rate under Section 115BBE cannot be imposed on income relating to FY 2016-17. The Court emphasized that the amendment expressly took effect from 01.04.2017 and operates prospectively.
The petitioner challenged a common Section 74 notice issued for FY 2018-19 to FY 2021-22. The High Court issued notice and directed that no final order be passed pending further hearing.
The petition challenged a common Section 74 notice and adjudication order spanning FY 2018-19 to FY 2023-24. The High Court stayed the operation of the adjudication order pending further proceedings.
