Rajasthan High Court

HC explains doctrine of exhaustion of remedies

M/s. HCL Infosystems Limited Vs State of Rajasthan (Rajasthan High Court)

M/s. HCL Infosystems Limited Vs State of Rajasthan (Rajasthan High Court) The doctrine of exhaustion of remedies prevents a litigant from seeking a remedy in a new court or jurisdiction until all claims or remedies have been exhausted (pursued as fully as possible) in the original one.  In this case Rajasthan High Court explains The [&he...

Read More

HC dismisses petition for refund of late fees of Form GSTR-3B as alternate remedy exist

Sonu Ansari S/o Yashim Ansari Vs Union of India (Rajasthan High Court)

Petitioner is seeking directions to respondents to refund late fee collected from him while filing Form GSTR-3B in his Cash Ledger in GST Portal so that he can utilise it for discharging his tax liabilities....

Read More

Deemed grant of registration under Section 12AA

CIT Vs Gettwell Health and Education Samiti (Rajasthan High Court)

CIT Vs Gettwell Health and Education Samiti (Rajasthan High Court) Where the Commissioner does not pass any order even after six months from receipt of Tribunal’s order remitting the matter to him, the registration under section 12AA will be deemed to have been granted. This is subject to exercise of Commissioner’s power under Section...

Read More

HC upholds demand of Service Tax post introduction of GST

Aravali Minerals and Chemical Industries Private Limited Vs. Union of India (Rajasthan High Court, Jodhpur Bench)

Section 174(2)(c) of CGST Act, 2017 prima facie seems to preserve the levy insofar as any liability to pay tax was incurred by the individual or concern.     Court is of the opinion that the present writ petition cannot be maintained. It is open to the Writ petitioner to raise all contentions including levy and extent of levy of servi...

Read More

Landmark Judgment: Benami Amendment Act, 2016 not applicable from retrospective effect: HC

Niharika Jain W/o Shri Andesh Jain Vs Union of India (Rajasthan High Court)

Court has no hesitation to hold that the Benami Amendment Act, 2016, amending the Principal Benami Act, 1988, enacted w.e.f. 1st November, 2016, i.e. the date determined by the Central Government in its wisdom for its enforcement; cannot have retrospective effect....

Read More

Central Excise and Service Tax Audit for pre GST period | section 174(2)

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court)

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court) Provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of section 174...

Read More

Reassessment not valid if Notice under section 143(2) not issued

Pr. CIT Vs Kamla Devi Sharma (Rajasthan High Court)

The issue of notice under section 143(2) in reassessment proceedings, prior to finalizing re-assessment order, cannot be condoned by referring to section 292BB and it was fatal to the order of reassessment....

Read More

Retraction of Statement recorded U/s. 132(4) after long lapse- Addition justified

Pr. CIT Vs Roshan Lal Sancheti (Rajasthan High Court)

Pr. CIT Vs Roshan Lal Sancheti (Rajasthan High Court) it must be held that statement recorded under section 132(4) of the Act and later confirmed in statement recorded under section 131 of the Act, cannot be discarded simply by observing that the assessee has retracted the same because such retraction ought to have been generally [&hellip...

Read More

Registration U/s. 12AA cannot be denied for non filing of Income Tax Return

CIT Vs Shekhawati Public School Samiti (Rajasthan High Court)

It cannot be concluded on the basis that the assessee had not filed its income tax returns in earlier years that the activities of the assessee were not genuine. There was no dispute that the objects of the assessee-society were not charitable or the activities of assessee were not being carried on in accordance with the stated objectives...

Read More

Mere Holding Shares for a Short Period will not convert capital gain into business income

Pr. CIT Vs Khaitan Chemicals Ltd. (Rajsthan High Court)

Pr. CIT Vs Khaitan Chemicals Ltd. (Rajsthan High Court) HC observed that the issue of classification of income on the sale of shares as business income or as short-term capital gains is to be decided the facts of each case. The tests to be applied for such determination is provided in CBDT Circular No.4 of […]...

Read More

Browse All Categories

CA, CS, CMA (4,323)
Company Law (5,068)
Custom Duty (7,440)
DGFT (4,017)
Excise Duty (4,266)
Fema / RBI (3,862)
Finance (4,025)
Income Tax (30,975)
SEBI (3,212)
Service Tax (3,471)